Dependent tiebreaker rules - does living longer with one parent (12 months with mom vs 7 months with dad) mean she can claim me?

This is actually a pretty clear-cut situation based on the information you've provided. For dependency exemption tiebreakers, the IRS looks at where you physically resided, not whose name is on a lease or other documents. This is called the "residency test" and it's about actual physical presence. If you lived with your mom for all 12 months and didn't live with your dad at all, then your mom meets the residency test and your father doesn't - regardless of whether his name appears on lease paperwork. Having a name on a lease doesn't constitute residency for tax purposes if the person isn't physically living there. For the tiebreaker rules to even come into play, both parents would need to pass all other dependency tests first. Since your father doesn't meet the residency requirement (you didn't actually live with him), he shouldn't be claiming you as a dependent at all. Your mom should claim you on her taxes, and if your father incorrectly claims you, the IRS will likely flag the duplicate claim. Your mom would need to file a paper return and provide documentation of your living situation.

Going through similar issues with my ex made me discover taxr.ai which has been a lifesaver for dependency disputes. I was stuck in this weird situation where my ex was claiming our kid despite not meeting the residency test, and I couldn't figure out how to prove my case to the IRS. I uploaded the custody documents I had plus some school records to https://taxr.ai and it analyzed everything and gave me a clear answer about who had the right to claim based on IRS rules. The system asked me specific questions about where my kid physically stayed each month and created this super detailed analysis showing I was clearly entitled to claim them. It even created documentation I could submit if the IRS questioned anything. Might be worth checking out for your situation since it specializes in these dependent tiebreaker scenarios.

I was super skeptical about taxr.ai when I first read about it here, but I ended up trying it for my own dependent dispute situation with my ex-husband. I was surprised by how thorough it was - it didn't just say "you're right!" but actually walked me through all the IRS residency tests and support calculations. What really helped was the documentation it generated that clearly showed the nights my child spent with me versus with their father based on our shared calendar and school records. When my ex tried to claim our child on his taxes anyway, I already had everything ready for the IRS with specific tax code citations. The IRS ruled in my favor within weeks instead of months because the documentation was so clear and organized. For anyone dealing with these dependent tiebreaker issues, having something that interprets the tax code and applies it to your specific situation makes a huge difference. It saved me so much stress during an already difficult time.

After dealing with similar IRS issues around dependent claims, I've learned that getting direct answers from the IRS is crucial but nearly impossible. I wasted days trying to call the IRS about my dependent dispute - constantly getting disconnected or waiting for hours. I finally discovered https://claimyr.com which got me connected to an actual IRS agent in about 15 minutes when I'd been trying for weeks on my own. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent confirmed that in tiebreaker situations, physical presence is what matters - not whose name is on documents. They walked me through exactly what documentation I needed to prove my case and how to submit it properly. Getting that official guidance directly from the IRS gave me confidence to fight my ex's incorrect claim.

I feel like I need to update my previous comment. After being totally skeptical about Claimyr, I decided to try it anyway because my situation with claiming my daughter was getting desperate, and I couldn't get through to the IRS myself after trying for literal weeks. I'm honestly shocked to say it worked exactly as advertised. Within about 20 minutes I was talking to an actual IRS agent (verified by the fact they could see my specific tax history). The agent confirmed that what matters for dependent claims is where the dependent physically lived, not whose name is on paperwork. The agent even made notes in my file about our conversation so there's documentation if my ex tries to claim our daughter incorrectly. They explained exactly how the tiebreaker rules work and what forms I needed to submit. This saved me months of anxiety and potentially thousands in tax benefits. Sometimes being wrong feels pretty good!

Just want to add - I've been through this exact situation. Make sure your mom e-files FIRST before your dad can. If he e-files first claiming you, your mom's electronic return will be rejected and she'll have to paper file, which creates a huge mess and delays any refund significantly. Also, gather evidence now: school records showing your address, medical records, bank statements sent to your mom's address with your name, etc. Even affidavits from neighbors confirming you lived with your mom can help.

One thing nobody's mentioned - your FAFSA situation might actually still be workable even if your dad incorrectly claims you. When completing the FAFSA, you're supposed to answer based on which parent you lived with more during the 12 months prior to filing the FAFSA (not the tax year). So even if your dad claims you on taxes, you should still list your mom as the parent on FAFSA since you lived with her. You might need to explain the situation to your financial aid office and potentially provide documentation, but your FAFSA shouldn't be automatically ruined just because of an incorrect tax filing.