Two parents, two dependents
My husband & I have been separated since 2/01 & we signed a stipulation agreement in 7/01. I got full custody of our 2 children. He pays $124 a week for support. Last year when I filed my return I filed head of household and claimed my 2 kids & also got the child tax credit.In November 2002 the IRS sent me forms for the additional child tax credit that I did not claim on my original return. I contacted the IRS today to see if a refund check for the additional child tax credit was issued and was told that I didn't get credit for it. Could the reason I did not get the credit was because my husband already took & received it & if so what can I do about it now. He shouldn't be claiming our kids since I'm the custodial parent and they live with me 365 days a year.Our stipulation does not say anything about who can claim them so I am assuming since I'm the one they live with & I contribute more than half of what he pays in support for them I should be able to file head of household and claim them. Is he under any circumstance allowed to claim them & what will happen if we both claim them? How is it determined who's right & who's wrong in claiming them? What can I do know to get the addtional child credit from last year?
1 Answer from Attorneys
Re: Two parents, two dependents
If you file an amended tax return and claim the credits the issue of who is entitled to the credit will be determined by the IRS after hearings are held. The taxpayer who meets the statutory requirements to claim the creit will get it.