If I file before my child mother who hasn’t worked in 15 years and only worked one month this year will I get my money. We don’t live together. I support my kids

[Chloe7501]

I was told who file first will receive there return and the irs will investigate later and make one of us pay back 

[rjs]

Are you behind on child support payments? If so, your refund may be taken to pay back child support, no matter when you file.

[Chloe7501]

No I don’t owe child support. She is just trying to be spiteful by not letting me file

[DoninGA]

You can file a tax return calming the personal exemption for the child by e-filing or mailing the tax return.  If you have a tax refund the IRS will pay the tax refund.
If the IRS receives two or more tax returns claiming the same personal exemption they will contact each party sometine in the future to determine who was eligible to claim the exemption.  The loser of the investigation gets to return any refund based on the exemption plus penalties and interest.

[Chloe7501]

Ok so they will not hold up both refunds and do there investigation?

[macuser_22]

The only way do do that is to lie that either the child lived with you more then 6 months - which he/she did not, or say that you have a signed 8332 form that must be sent to the IRS - which you do not have.   Doing either subjects you to penalties when you either sign a paper return with a pen or electronically sign a e-filed return with a pin that:
 
"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge."

[Hal_Al · Accepted solution]

True but not exactly. Both parties will receive their refund, when they file. The 2nd party will just be forced to file a paper return.

The IRS will investigate later and make one of you pay back, with interest and penalties.

If someone else claimed your child inappropriately, and if they file first, your return will be rejected if e-filed. You would then need to file a return on paper, claiming the child as  appropriate. The IRS will process your return and send you your refund, in the normal time. Shortly (up to a year) thereafter, you'll receive a letter from the IRS, stating that your child was claimed on another return. It will tell you that if you made a mistake to file an amended return and if you didn't make a mistake to do nothing. The other party will get the same letter you did. If one of you doesn't file an amended return, unclaiming the child, the next letter, from the IRS, will require you to provide proof. Be sure to reply in a timely manner.

Winner gets the tax benefits; loser gets to pay the IRS back with penalties and interest.  The custodial parent almost always wins. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree, without conditions.   

https://www.thebalance.com/claiming-same-dependent-audit-risk-3193030

[Carl]

Was just reading through this thread for my own educational purposes, and one thing I see is that a lot of assumptions are being made that, if wrong could result in an incorrect tax filing and potential legal issues down the road. So some things really need to be clarified.
 - Are you "legally" married to the mother on Dec 31 of the tax year? If not then,
 - Are you "legally" separated from the mother? If so, since when?
 - If there is a court order of any type designating who is the custodial parent, that court order is basically worthless and meaningless to the IRS when it comes to taxes. For determining the custodial parent (for taxes) the IRS has their own rules which can only be overridden by a federal judge. Since federal judges don't deal with custody cases, that's not going to happen.
In the case of divorced or separated parents, please see <a rel="nofollow" target="_blank" href="https://www.irs.gov/faqs/filing-requirements-status-dependents-exemptions/dependents-exemptions/depe...> for who the IRS says is the custodial parent. There's a link to IRS Publication 504 on that page. Take that link to get the finer details.

[Chloe7501]

If both of us claim we both will get paid then one of us will have to repay with penalties?

[DoninGA]

Yes

[Chloe7501]

Ok. Thank you for your answers.

[BobinCT]

Just to emphasize:  if the child doesn't live with you and does live with the mother and she doesn't give you written permission to claim the child then you cannot legally claim the child or children.