How to fight IRS denial of your Earned Income Credit and exemptions.

Many people find their Earned Income creit and/or claim for exemptions for relatives denied by the IRS each year. This usually arises in the context of recently separated or divorced parents. Both will claim the exemption and credit and the IRS assumes that the one who files first is correct and the second filer is not entitled to the credit. Thus, the IRS does not investigate the facts to see who is entitled to the exemption and credit, but goes by date of filing. The second filer must prove he/she is entitled. This can be done by school records, doctor records and other written and documented proof. Remember that the child or other dependent must live with the taxpayer and be supported by the taxpayer for more than six months during the year the exemption is claimed.