What if my ex tries to claim our child as a dependent on his taxes when I have already filed and claimed him?

It is not your choice or your wife's choice. You can claim your child only if you are eligible. If both of you claim the child, IRS will contact you to decide who can claim the child and who must amend the tax return and pay tax due. Child of divorced, separated or unmarried parents: Only the custodial parent can claim the child. It does not count who is paying child support. The custodial parent is the parent with whom the child lived for the longer period of time based on the nights spent. The other parent is the non-custodial parent. Non-custodial parent can claim the child only if the custodial parent signs a release Form 8332 or there is a court order meeting the IRS requirement. With form 8332, the noncustodial parent gets exemption deduction and child tax credit, but not the head of household status and EITC. Even after signing Form 8332, the custodial parent is head of household and get EIC and any child care credit.

You get your refund and he gets audited.

If the child legally resides with you, you will recieve your refund, he will not. Before that can happen though, the IRS will contact you both regarding the problem, and will require You or whomever the child legally resides with to prove it, prove that you had a legal right to claim your child as opposed to him(a divorce degree or other legal order stating that he will claim the child, either every year, every other year, etc.) If the IRS determines that your ex had NO legal right to claim the child this year, but did and recieved the credit anyways, he will be penalized for a LONG time to come. Basically, he'd be screwed.

His tax return will be rejected for electronic filing. If he decides to file a paper return claiming your child as a dependent, the IRS will investigate and determine who has the right to claim the dependent. If they determine your ex can claim your child as a dependent, they will require you to return a portion of your refund or pay additional tax.

When his return is being processed by IRS it will show the child has been claimed. He will be sent a letter disallowing the dependent and he if he feels he is entitled to claim the child he will have to show proof. IRS will send you your refund, but later could send you a letter requesting you to proof you are entitled to claim the child. good luck!

The IRS will decide... If you have custody and provide the majority of support, you get the dependent... if he pays child support, that is higher than you provide, or has a court order saying he can claim the dependent, then it is his....

The IRS will require you both to provide information. If the IRS decides in your favor,you will be ok - your ex will be in deep doo-doo! Likewise,if they decide in his favor,you'll be in deep doo-doo!

If you are the primary custodian, it is your deduction. Doesn't matter what he does.