Accepted Answer

Dear bigg,

 

thanks for your question.

 

Whether or not it is legal for the others to clalim the children remains to be seen. However if she is the custodial parent, she does not have to allow you to claim them.

 

Here is how it works.

 

The parent with whom the children reside the greater part of the year is the custodial parent. the non-custodial parent can not claim the children unless:

 

1. The mother signs a form 8332

2. The mother signs a statement which contains the same elements and content of the form 8332, or

3. Uless you have a custody agreement or court document containing the same elements of the form 8332 that allow you to claim the children when she does not.

 

For any non-related person to claim the children the following must be true:

1. The child had to reside with the non-related person for the entire year.
2. The child could not have made more than 3500 dollars
3. The child could not have provided for more than half of his or her income.
4. The child could not be the qualifying child of anyone else or claimed on anyone elses tax return.

AND if the child was the qualifying child of two people such as the mother and the non-related person, the two of them have to agree as to who gets to claim the children.

 

AND if the mother has a filing requirement or files to claim the EIC, then the non-relative can not claim the child.

 

If you suspect the mother is abusing this situation and allowing unqualified persons to claim her child, then you can report it to the IRS.

Expert:	Ed Johnson
Pos. Feedback:	99.2 %
Accepts:
Answered:	2/5/2009

Tax Preparer

GPHR Cert; U.S. Treasury Tax Advocacy Panel appointee