Claiming a child that was claimed on girl friends return.

[ToledoEd]

Have a client whose girl friend claimed their child on her return, but then filed an amended return to allow client (child's father) to claim the child. (Father should be claiming the child as they live together and he provided much more support than the mother) I cannot e-file my client's current return with the child because he was already on the mother's return, even though she filed an electronic amended return taking the child off.

Could I e-file his return without the child and then e-file an amended return claiming the child so that he does not have to join the endless mail in waiting line? Will the fact that it is amended allow me to e-file claiming the child?

[New York Enrolled Agent]

. (Father should be claiming the child as they live together and he provided much more support than the mother)

There is no "should". If the child is a qualifying child of both, they are free to claim the child as they wish. There is no concern about who provides more support when it comes to a qualifying child - the only concern is the child didn't provide more than 50% of his/her own support.

If you file an amended return later claiming the child, you will probably have a very long wait in that case also. Who knows how long it takes the IRS to undo the child. Too bad they didn't discuss with you before the fact.

[Twin Turbo Z]

When we run into this situation we always amend the taxpayer who claimed the child and then wait for it to clear, then efile the taxpayer who should have claimed the child. File an extension, wait a couple months then efile the taxpayer who was suppose to claim the child. Should be plenty of time to clear. But from past experience it takes a couple months to free up the exemption.