<prompt> Human: My friend is in an issue. She has had custody of her son. In the last year, the sons dad got out of a long time in jail. This year he already claimed their son on his taxes. The son is primarily in custody of the mother. She doesnt know how he even got his sons SSN without her knowing. She badly needs the refund to take care of her family. Is she screwed on this years taxes? Can she still claim the son?  <response>: She can claim her son but shell need to mail in the forms. The IRS will notice that two people claimed the kid and send a letter to both of them telling them to amend if they made a mistake. If he doesnt amend his taxes, they both may get audited. If she has legal custody and he was in jail for part of the year, I doubt it will be difficult for the IRS to realize whos at fault. 