Originally Posted by sean6079
That was 14 years ago, she could have forgotten or maybe she didn't file.
For a credit or refund, you have three years from the date you filed your original return to submit Form 1040X (including extensions) or two years from the date you paid taxes. Whoever has the child more than half the nights of the year can legally claim him. If that is not you, you need to , get her to sign form 8332. The IRS doesn't believe in 50/50 joint custody. It goes by actual nights and where the child sleeps that night. If your wife had physicaly custody fo 183+ nights per year (184+ for 2012), you can only claim a child if you have a SIGNED 8332 form to attach to your tax return. No where in your post do you mention who has physical custody and the form 8332. you need to amend your 2000/2001 returns. The form 8332 passes through the exemption and the child tax credit, but NOT eligibility for HoH or EIC. As the child lived with her, you can if she gives you a signed form 8332 releasing the claim to you. So, you might have to negotiate with her to get her to give you an 8332.
NOTE; However, as you know it well, you , as an individual taxpayer who has failed to file a tax return, are entitled to claim a refund by filing within three years from the original due date of the individual income tax return. For example, if the original due date was April 15, 2001 (for tax year 2000), the taxpayer would have three years, until April 15, 2004, to file a tax return and claim a refund. The IRS does not levy a late filing penalty when the individual income taxpayer did not have an obligation to file and is only filing to claim a refund.