What happens if both parents claim a child?
The odds of getting caught are 100%. Both taxpayers have to list the dependent’s SSN on their returns and that’s one of the very first things that the IRS checks on a tax return. The IRS will contact both taxpayers and advise them that the same dependent was claimed by both taxpayers and ask you each to review your claim and file an amended return without the exemption claim if you’re not entitled to claim the dependent. If neither of you files an amended return within a few weeks or so, they will then ask both of you for proof of your claim to the exemption. They will then settle the matter according to the law. The losing party will get a bill for any additional tax due.
