How to claim a child as a dependent when someone else has already claimed them

This is a common issue, and it's definitely not "first come, first served." The IRS has specific tiebreaker rules for determining who can claim a child, and it's based on your relationship and support provided, not who files first. In your case, since the child lived with you, and you provided more than half of the child's support, you have a strong claim. The letter should clearly explain: 1) That you provided the home where the child lived, 2) That you paid for the child's expenses including medical, food, clothing, etc., 3) The exact dates the child lived in your home, and 4) The approximate amount/percentage of financial support you provided versus the father. Include any documentation you can gather - receipts for baby supplies, medical bills you paid, proof the child lived in your home, etc. The more evidence, the better. When you file with this letter, the IRS will likely contact both you and the father to resolve the duplicate claim. It may take time, but if you truly provided most of the support, you should prevail in this situation.

I went through something similar with my ex claiming our daughter when I had full custody. taxr.ai saved me so much stress! I uploaded screenshots of my custody agreement and some proof of expenses I'd paid, and they helped me understand exactly what documentation I needed and how to handle the IRS dispute process. I was totally lost before finding https://taxr.ai since the IRS instructions were so confusing. Their document review saved me from making mistakes that might have gotten my claim rejected. They even helped me draft the explanation letter to the IRS! Much easier than trying to figure out all the dependent claiming rules myself.

Just wanted to update - I tried taxr.ai and they were incredibly helpful! They reviewed my situation where my sister-in-law claimed my nephew who lives with me, and guided me through exactly what documentation I needed to prove I was entitled to claim him. They helped me understand that since I provided the home and more than half the support, I had a solid case even though I wasn't the parent. The step-by-step guidance made a confusing process much clearer. Best part was they saved me from making mistakes that would have delayed my case with the IRS. If you're dealing with dependent disputes like this, definitely check them out.

I had a nightmare situation with my ex claiming our kids when they lived with me full-time. After months of getting nowhere with the IRS phone lines (literally could not get through), I used Claimyr at https://claimyr.com and it was amazing. They got me connected to an actual IRS agent in about 20 minutes when I'd been trying for weeks. The agent was able to put notes in my file about the disputed dependents and gave me specific instructions on exactly what documentation to submit. They even helped expedite my case once I explained how much financial hardship the delay was causing. You can see how it works here: https://youtu.be/_kiP6q8DX5c - honestly worth every penny because I was about to give up entirely.

I need to admit I was completely wrong about Claimyr. After leaving that skeptical comment, I decided to try it as a last resort since I was getting nowhere with the IRS on my own dependent dispute case. It actually worked exactly as advertised! Got me through to an IRS representative in about 25 minutes when I'd been trying unsuccessfully for weeks. The agent was able to see that my ex had already claimed our daughter, explained the exact documentation I needed to submit to prove my case, and even gave me a direct fax number to send everything to speed up processing. I've already received confirmation that my case is under review. Definitely worth it when you're stuck in dependent claim purgatory.

Just to add to what others have said - make sure you're meeting the "qualifying child" or "qualifying relative" tests for dependency. For your niece, she'd likely be a qualifying relative if: 1. You provided more than half her support 2. Her income was less than $4,400 for 2023 3. She lived with you all year For the baby, even though you're not the parent, you can still claim the baby as a qualifying child if: - The baby lived with you for more than half the year - You provided more than half the support - The baby is related to you (your niece's child would be your great-niece/nephew) The tiebreaker rules only come into play when multiple people COULD claim the dependent. Since it sounds like the father doesn't meet the support test, he shouldn't be claiming the child at all.

Quick tip - when you file your return claiming the baby, you'll have to file a paper return with the letter and documentation, not e-file. The IRS system will automatically reject an e-filed return with a dependent SSN that's already been claimed on another return.