Jenny thought she was finally getting back on her feet.
After her divorce, she had a court order dividing property and debt. She had full custody of her two children and could claim them as dependents on her tax return. Their father was granted parenting time, but he rarely used it. Each month, Jenny stretched her budget carefully. Child support helped, but it didn’t cover everything.
Like many parents, Jenny was counting on her tax refund, especially the child tax credit, to catch up on bills. But when she tried to file her taxes, she hit a wall. Her return was rejected. Her ex-husband had already claimed their children.
Jenny called her divorce attorney, who told her she could file a contempt action, but it would require a hefty retainer. That wasn’t an option, so she called Legal Aid and learned something surprising: this is actually a tax issue first, not a family court issue. And there is a path forward.
What Happens If Someone Else Claims Your Child?
If another person files first and claims your child as a dependent, the IRS will automatically reject your electronic return. That doesn’t mean you’ve lost your right to claim your child. It just means you have to take a different route.
What You Should Do
- File a Paper Tax Return
You’ll need to print and mail your tax return, claiming your child as a dependent. This is the only way to trigger a review by the IRS.
- Expect a Delay
The IRS will likely:
- Pause any refund related to the dependent
- Send notices to both parties
- Begin reviewing both returns
- Gather Your Proof
The IRS doesn’t rely on your divorce decree alone; it looks at where the child actually lived.
You should gather:
- School records
- Medical records
- Lease or housing documents
- Any court orders related to custody
- Be Prepared for an Audit Process
If neither party amends their return, the IRS will decide.
They use “tiebreaker rules,” including:
- Which parent the child lived with longer
- If time is equal, which parent has the higher income
Important Things to Know
- You do not need to go to court first. The IRS process comes first.
- The other parent may face penalties if they claimed the child incorrectly, including repayment, interest, and fines.
- A divorce decree matters, but only if it includes a valid tax exemption agreement (such as IRS Form 8332).
- Starting in 2025, you can request an IP PIN for your child to help prevent this from happening again.
Jenny’s Outcome
Jenny filed her return by mail and gathered her records. It took time and patience, but she didn’t have to pay thousands in legal fees to fix the issue. Her story is a reminder: even when something feels overwhelming, there may be a practical solution.
For more help with tax issues, you can visit the IRS at: https://www.irs.gov/help/let-us-help-you?utm_source=chatgpt.com