In a situation such as yours, where someone else has already
filed their tax return claiming your child, the IRS may give them the deduction
since their return was processed first. The only option would be to claim your child and paper-file
your tax return by printing, signing, dating and mail out your return. The IRS will probably investigate who really should be
getting the deduction. At that point, they will make a decision based on the
criteria below, and the taxpayer who incorrectly claimed the dependent will be
assessed any additional taxes and penalties, and required to file an amended
return. If you would like to call the IRS and report this, their number
is 1 (800) 829-1040, but they probably will tell you exactly what I have told
you.
A parent may claim their child if they meet either the qualifying child or qualifying relative test as
outlined below:
Qualifying Child
These 5 tests (all of
them), will qualify a child as a dependent:
-
Relationship: They must be your child,
adopted child, foster-child, brother or sister, or a descendant of one of
these (grand or nephew).
-
Residence: They had to live with you
in the same residence for more than half the year. Being away at school is
considered as living at home.
-
Age: Must be under age 19 or
under 24 and a full-time student for at least 5 months of the year. They
can be any age if they are totally and permanently disabled.
-
Support: child did not provide more
than half of their own support during the year.
-
Joint
Support: The child
cannot file a joint return for the year.
Qualifying Relative
These 4 tests (all of
them) will qualify a relative as a dependent:
-
Not
Qualifying Child: They
are not your or another taxpayer’s “qualifying child”
-
Gross
Income: Dependent
has to earn less than $4,050
in 2016.
-
Total
Support: You provide more than half of the total
support for the year.
-
Member
of Household or Relationship: The
person (a friend, girlfriend, non blood relative) must live with you all year as a member
of your household or be one of the relatives that doesn’t have
to live with you (mother, father, brother, sister, aunt, uncle,
stepmother, stepfather, your child, stepchild, foster child, adopted
child, etc) Note: this list is not all inclusive.
