We can't tell you what you should do, but we can tell you the rules.
The custodial parent has the right to claim the child.
Custodial parent
and noncustodial parent. The custodial parent is the
parent with whom the child lived for the greater number of nights during the
year. The other parent is the noncustodial parent.
If the parents divorced or separated during the year
and the child lived with both parents before the separation, the custodial
parent is the one with whom the child lived for the greater number of nights
during the rest of the year.
A child is treated as living with a parent for a night
if the child sleeps:
- At that parent's home, whether or not the parent is
present, or
- In the company of the parent, when the child doesn't
sleep at a parent's home (for example, the parent and child are on
vacation together).
Equal number of
nights. If the child lived with each parent for an
equal number of nights during the year, the custodial parent is the parent with
the higher adjusted gross income (AGI).
If you were the first to
e-file, their return will reject. If someone else claimed your child when they
shouldn't have, and if they file first, your return will be rejected. The only
way to claim your child is to file a return on paper. The IRS will process your
return and send you your refund. Usually within a few
months, you'll receive a letter from the IRS, stating that your child
was claimed on another return. If you made a mistake, 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,
removing the child from their
return, the IRS will require you to
provide proof. There will be a list of possible ways you can do this. The more
you can provide, the better your chances.
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 on the divorce decree.
