[dalmarie]

I told my aunt she could claim my son to help us out with some money. She gave me the money and now this year she is saying that they never gave her the money for my son so I owe her that money this year when I file taxes. How do I find out if she really did or did not get the money for my son? :confused:

[donf]

Well, ask to see a copy of her tax return. If she listed him as a dependent it will be right on the front of the form.

There are fairly strict guidelines when claiming dependants. One of them is the percentage of money spent, but the critical one is, "How long the dependant lived with the person." If your son did not live with your Aunt for over 6 months of the tax year, then he would not qualify as a dependent for her.

P.S. Be aware, if your Aunt was unable to claim your son last year, then you should file an Amended 1040 for tax year 2007 and take the deduction for yourself.

[AtlantaTaxExpert]

Generally, to claim a niece or nephew, the aunt has to have custody of the child.

It is possible the IRS denied the exemption because she could provide no proof that she had the required custody.