How long does IRS audit take for dependent tiebreaker rules violation?

This is actually pretty normal! The IRS generally processes returns and issues refunds before conducting any verification or audit processes. When two taxpayers claim the same dependent, their system will flag this for review, but that happens after both returns have been processed. What typically happens next is that the IRS will review both returns along with any supporting documentation provided. Since you included the parenting plan and AGI information with your original filing, you've already provided good supporting evidence. The tiebreaker rules are pretty straightforward - they look at relationship, residence (where the children lived for more of the year), income (higher AGI when both parents), and then who filed first if all else is equal. If they determine your partner is entitled to claim the children, they'll likely send a notice to the ex requesting justification or potentially adjusting their return. This process can take several months to begin - sometimes even up to a year. As for reporting potential fraud, the IRS already knows about the conflicting claims since you both claimed the same dependents. However, if you believe the ex intentionally filed a fraudulent return, you could file Form 3949-A (Information Referral), but this isn't necessary for the dependent issue since it's already flagged in their system.

I went through something similar last year with my ex husband claiming our daughter when he wasn't supposed to. After reading about it online, I decided to try taxr.ai (https://taxr.ai) to analyze our custody agreement and check if I was right about the tax situation. Their AI actually explained exactly how the IRS would apply tiebreaker rules to our situation and showed which documents I should keep on hand in case of an audit. The best part was that when the IRS eventually did contact us (took about 5 months), I already had everything organized exactly how they needed it. The system analyzed our custody agreement and identified the specific clauses that supported my right to claim our daughter. It saved me so much stress!

So I decided to try taxr.ai after commenting here, and I'm actually really impressed! My situation is complicated because my ex and I have split custody but he claimed both kids despite our agreement saying we each claim one. The system analyzed our court documents and showed exactly how the IRS would interpret our situation. It highlighted specific sections of our parenting plan that were relevant for tax purposes and explained how the night count affects the "principal place of abode" test under the tiebreaker rules. I now have a clear document explaining why I'm entitled to claim one child, with references to specific tax code sections. It even warned me about a clause in our agreement that was ambiguously worded that could cause problems. Wish I'd known about this earlier - would have saved me so much anxiety!

After dealing with a similar situation, I discovered Claimyr (https://claimyr.com) which was a game-changer. I'd been trying to get through to the IRS for weeks to ask about my dependent dispute, but kept hitting automated systems and hours-long waits. Using their service, I got a callback from an actual IRS agent within a couple hours. The agent confirmed that when conflicting dependent claims happen, both returns are processed normally at first, then the IRS reviews them later. She walked me through exactly what documentation I needed to keep ready for when they eventually contacted me. You can see how it works in their demo: https://youtu.be/_kiP6q8DX5c Their service basically holds your place in the phone queue and calls you when an agent is available. Saved me literally hours of waiting on hold!

I ended up trying Claimyr because I was desperate after spending 3 days trying to reach someone at the IRS about my dependent dispute. I'm genuinely shocked that it worked exactly as advertised. After my skeptical comment, I figured I'd try it since nothing else was working. Within about 90 minutes, I got a call connecting me to an actual IRS agent. The agent explained that my situation (very similar to yours) would typically trigger a review in 3-6 months, and gave me specific advice on what documentation to have ready. They didn't put me at the front of any line - I still "waited" the same amount of time as everyone else, but their system did the waiting instead of me having to stay on the phone. Saved me hours of frustration and I finally got answers. Consider me converted from skeptic to believer.

Something similar happened to me last year. My ex claimed our son when the divorce decree clearly gave me that right. The IRS processed both returns and issued both refunds initially. About 5 months later, my ex got a letter from the IRS requesting proof of eligibility to claim our son. Since I had submitted a copy of our divorce decree with my return, I never got any letter or request for information. About 8 months after filing, the IRS sent my ex a bill for the additional taxes owed plus interest. Based on my experience, you probably won't hear anything further if your documentation was sufficient, but your partner's ex will eventually get a notice. Just keep all your documentation handy for at least 3 years in case anything comes up later.

One thing to consider - even with a parenting plan that specifies who claims the kids, the IRS will still apply their own tiebreaker rules if both parents claim them. The parenting plan helps show intent and agreement, but the IRS's main concerns are: 1. Where did the kids physically spend the most nights during the tax year? 2. If that's equal, which parent has the higher AGI? I found this out the hard way when my custody agreement said I could claim our daughter, but my ex's house was technically her primary residence (she spent more nights there). The IRS sided with my ex despite our agreement saying otherwise. Also, keep in mind that intentionally disregarding a custody agreement for tax purposes isn't automatically "tax fraud" in the IRS's eyes - it's a dispute about qualification. But repeatedly claiming a dependent when clearly not entitled to could potentially be viewed as a knowing misrepresentation.

I've been through a similar dependent dispute, and from what I've learned, the IRS typically takes 4-12 months to resolve these conflicts. The fact that you received your refund doesn't mean they've made a determination yet - they process returns first, then audit later. A few key points based on my experience: 1. **Documentation is crucial** - You did the right thing including the parenting plan and AGI proof with your return. Keep copies of everything, plus any additional records showing where the children actually lived (school records, medical records, etc.). 2. **The "night test" matters most** - Even with a custody agreement, the IRS will ultimately look at where the children spent the majority of nights during the tax year. If your partner had the kids for more than half the year AND has higher income, you're in a strong position. 3. **Communication timeline** - In my case, it took about 7 months before the other party received an IRS notice. I never got any communication until much later when they confirmed the resolution in my favor. 4. **Fraud vs. dispute** - Unless there's clear evidence of intentional deception (like fabricated documents), the IRS usually treats these as qualification disputes rather than fraud cases. The conflict is already flagged in their system. The waiting is definitely stressful, but it sounds like you've done everything correctly. Just keep your documentation organized and be patient with their process.