I'm so sorry to hear.
But IRS will tell you that, regardless of any agreements, the dependency exemption (and the other tax incentives that follow, such as child tax credits) depend completely on whether or not any/each child in question passes one of the two tests (in the correct order) for "qualifying child," and then if NOT a qualifying child, the "qualifying relative" tests.
Now, it MAY BE that you DO qualify and he doesn't but, again so sorry, the agreement is not relevant in IRS' eyes - It's the qualifying tests - Here they are:
(by the way, here's a tool that can be used to make the determination: http://www.efile.com/qualifying-child-test-qualified-dependent-tax-tool/ )
Relationship — the person must be your child, step child, adopted child, foster child, brother or sister, or a descendant of one of these (for example, a grandchild or nephew).
Residence — for more than half the year, the person must live in your home.
Age — the person must be either
- under age 19 at the end of the year, or
- under age 24 and a full-time student for at least five months out of the year, or
- any age and totally and permanently disabled.
Support — the person did not provide more than half of his or her own support during the year.
Six Criteria for Qualifying Relatives
- The dependent cannot be a qualifying child of another taxpayer.
- The dependent earns less than the personal exemption amount during the year. For 2013, this means the dependent earns less than $3,900.
- The taxpayer provides more than half of the dependent's total support during the year.
- The taxpayer is related to the dependent in certain ways.
- If the dependent is married, the dependent cannot file a joint return with his or her spouse.
- The dependent must be a citizen or resident alien of the United States, Canada, or Mexico.
- These rules apply to any dependent who is not a qualifying child.
- They might apply to people such as cousins, parents, grandparents, and other people supported by the taxpayer.
Qualifying Child Test
Generally, taxpayers will not be able to claim a dependent if that dependent qualifies to be the qualifying child of another taxpayer. So you will want to check the qualifying child rules to make sure no one else can claim the dependent
I truly hope this helps ... Run through the tests carefully, because if they Don't qualify for him, they MAY qualify for you.
LEt me know if you have questions
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