<quoted text> Why is your son not eligible? If he has earned income he should be eligible unless the IRS forbids him to take the TIC because of illegally taking it in the past. The mother doesn't need visitation rights to take the dependency and ITC. She needs to pay child support and have permission of the custodial parent. I repeat, it is not illegal for her to claim them and get the ITC. It is done all the time and is perfectly legal.
No, the form does not state that the children lived with her. It states that they father is giving her permission to claim them as dependents. The children don't need to have spent even one night under her roof to legally claim them. He has nothing to lose by allowing her to claim them, if he is indeed not eligible. I still wonder why you think he is not eligible to claim them.
In a nutshell Zazz; my son is not eligible because he said so. He has tried to figure out every possibility of being able to take the earned credit and came up ineligible no matter how he approached it. And NO, he has never taken the credit previously either, illegally or otherwise. He had tried to figure out ways to take the credit in previous years; he even went back a few years thinking he might be able to file an amended return and claim it but still found no way to do it for any prior years either; but thinking that for sure he would be able to take the credit this year; still no way. The ONLY way he can see is to allow my G/Ds' mother to claim her as a dependent and allow HER to claim the earned credit.
I absolutely HATE and despise him having anything to do with her as I know her like the palm of my hand and I KNOW what a crafty little lyin' b'tch she is and I KNOW this is bound to create more trouble than it is worth in the long run. I KNOW damned well that she is going to demand some huge favor in return that only benefits HER. I KNOW that you cannot dance with the devil and expect to come out unscathed. It is not only HIM I am concerned about having any involvement with her, but it is ALSO my G/D who could wind up the loser all because he got involved in a money scheme with her mother.