Child

Claim him like you always do. Here's the IRS guidelines in order to claim a dependent:

- The child must be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

- The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or (c) any age if permanently and totally disabled.

- The child must have lived with you for more than half of the year.

- The child must not have provided more than half of his or her own support for the year.

- If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.

http://www.irs.gov/publications/p501/ar02.html#d0e2941

The child's father can not give his girlfriend permission to claim the child on her taxes since the child is not related to her and she does not have legal custody. You should continue to claim the child as your dependent on your taxes if the child lives with you. If either the father or his girlfriend claim the child as a dependent at the same time as you, it will be caught by the IRS and then either the father, his girlfriend or both of them will be in serious trouble.

For someone else to ever claim your child, a form 8332 would have to be signed by you, being that the child lives with you full time. That person would only be the childs other parent and this point, not a girl friend or other family member.

If you are the custodial parent for the child in question...then you would be the one to claim him on your taxes...it is illegal for them to claim him...i would go ahead and file the way you always have and if you need help further...call the government agency in which you file taxes and explain your situation they will tell the proper steps to take

Yes you go ahead and claim him. If your ex is not working and claiming him you have that right. Legally know the girlfriend cannot claim your son if she does then if found out she would have to repay the IRS.