Remedies for the Denial of the Child Exemption

What can one do when she gets notice from the IRS that her dependent exemption has been denied? Usually, when the IRS denies the exemption for a child, it means that someone else filed before the one being denied and claimed the same child as an exemption. This usually arises when a stepparent and biological parent both claim the exemption. For the person who filed second, the IRS assumes she is the one not entitled to the exemption and she must then prove that she is entitled. Usually she must show doctor and dentist bills for the child showing the taxpayer’s address, school records establishing the taxpayer as the custodial parent and affidavits from friends, neighbors and relatives showing that the child lived with the taxpayer for most of the year. She must also establish that she provided over half of the support for the child. Once all of that proof is gathered, the taxpayer or her representative will then meet with the revenue officer to prove to him that she is the one who can legally claim the child. The IRS will then deny the other person’s exemption.