Couple is going through a contentious divorce which will not finalize until early 2024. They still will be legally married at end of 2023 and decide independently that each will do a Married Filing Separately return. They have one child between them and are fighting in the divorce over who will get custody or if it will be shared custody. They each decide independently to claim the child on their return. If they each file their return around the same time, what will IRS do? Does the person whose return is processed first get to claim the child? Or does the IRS initially approve both and then later comes after one or both parties about both claiming the same child?
- posted
4 months ago