My six year-old grandson has lived solely with me and my husband for the last 15 months. His mother has provided NO support of any kind. Last year, he was in daycare, and we paid all of the care expenses. Today I was contacted by his former daycare to let me know she was trying to get the tax ID and amount to claim for her return. They denied it to her. She also plans to claim him as a dependent, and file for the earned income credit. Shouldn't we be able to claim him? And isn't this fraud on her part?

It may be fraud on her part, but unless you are his legal guardian, you may not be able take the deduction. If you provide more than half his support you should qualify but if you are not his legal guardian you have no right to be caring for him.

MamaR,

It is my considered opinion that the former daycare IS in fact attempting tax fraud.

If you have proof that you provided for his care for the past 15 months, then claim him to prevent the fraud. The IRS MAY come and ask for the proof, but, based on what you have posted, YOU have the proof; the other person does NOT.