The IRS will catch it sooner or later. If right away, a demand letter or refund held from both people until one of them proves who gets the exemption. If later, penalties and interest. Which are HUGE.

Pick up a tax guide at any PO. Read starting on page 24 if you are unsure of who can claim. It goes on for pages.

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Originally Posted by joypulv

Pick up a tax guide at any PO. Read starting on page 24 if you are unsure of who can claim. It goes on for pages.

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The internet is a wonderful thing - even the IRS is on-line these days! Here's a link to Pub 501. See page 12-15 for info on claiming your child as a dependent, especially the section regarding rules for children who can be claimed by 2 or more people:
http://www.irs.gov/pub/irs-pdf/p501.pdf