My daughter, my exboyfriend and I lived together from the beginning of 2008 to August 24, 2008. At that time my daughter and I moved into my father's house and did not spend another day with the exboyfriend. He got his hands on his W-2 well before I did (we both work for his parents, so they helped him with that) and filed his taxes before I even got my W-2 and 1099. He claimed our daughter on his taxes and my efile was rejected. I paper filed and am waiting to hear back from the IRS with what to do next. As I understand this I should get the claim because she lived with me (12 months) longer than she lived with him (8 months). I do not know who made more money. Can you tell me how hard it will be for me to get my refund with the exemption and have his claim overturned or rejected? I can provide the IRS with medical records, school (early childhood) records and bank statements. Do I have a very good shot at winning this? I'm worried sick about it!!! Thanks!

He does not get to claim your daughter (which I also assume is his daughter) because he "won the race" to file his return first.

IRS Publication 501: "Exemptions, Standard Deduction, and Filing Information" may be helpful. The dependents section begins on page 11.

It is important that your daughter first meets all of the necessary tests to be claimed as a dependent. Assuming this is the case, then the tie-breaker table, table 6, at the bottom right-hand corner of page 13, addresses the situation you have described. Specifically:

IF more than one person files a return claiming the same qualifying child and...two of the persons are parents of the child and they do not file a joint return together,

THEN the child will be treated as the qualifying child of the...parent with whom the child lived for the longer period of time during the year.

It does not matter if he made more money or not. That would only apply if your daughter lived with each of you for the same amount of time during the year.

Hope this helps. As in all matters of importance, be sure to consult a professional.