so my issue is is that i have a daughter who i have full custody of. her father and i are not married, not living together. this year he has been taking care of her alot more than i have for personal reasons of mine. He tells me that he is going to claim her this year because he has spent more time with her than me and because her address is the same as his, and he has had to support her financially, ect... We have no legal papers saying anything about this matter there is no court orders or anything. My question is is if i do my taxes and claim her and he does to who will audited for it?

“so my issue is is that i have a daughter who i have full custody of . . this year he has been taking care of her alot more than i have for personal reasons of mine. He tells me that he is going to claim her this year because he has spent more time with her than me. My question is is if i do my taxes and claim her and he does to who will audited for it?”-----> In general, the parent who had custody of the child for the greater part of the year almost always is entitled to claim the child as his dependent; the child must have lived with him for more than half the year (more than six months, I mean) and The child received over half of his or her support( more than 50% , I mean) for the year from the parent. As you can see, income taxes affect unmarried people with a child much in the same way they do divorced partners; however, only one person can claim the child as a dependent. This doesn't mean that only one parent is entitled to claim the child, just that only one person can legally take the exemption in any given tax year. If you guys cannot agree on who will claim the child as exemptions for income tax purposes, and if there is no court order or legal agreement in effect that covers this issue, the IRS provides five tests that determine who is entitled to claim the exemptions. For further info, please visit the IRS Website; Publication 501 (2009), Exemptions, Standard Deduction, and Filing Information