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Asker
Posted over 1 year ago.

No we were never married and this was never discussed in custody. He is now on child support and I work and she lives with me full time so I have no intentions on letting him claim her in the future. He's already gotten his refund for it, this was tax season 2011, I never filed mine because I had other things going on that I needed to have sorted out first but I was just contacted by the IRS and they said I needed to file my 2011 within the next 10 days. Can you tell me what kind of proof I may need to provide so that I may have this ready if and when it happens?

Samantha Jean Fitzgerald
Samantha Jean Fitzgerald, Tax Lawyer - Plantation, FL
Posted over 1 year ago.

Proof that your child lived with you more than 1/2 the year. Here's some info from the IRS website that should help -
Tiebreaker rules. To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply.
If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year.

If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year.

If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Pub. 501 for details.

Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child.

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Asker
Posted over 1 year ago.

Thank you that was very helpful!!!