This one is dicey. I checked with a buddy of mine at the IRS. In an audit, it will be based on your son's social security number coming up as being listed on two or more tax returns. First off who has legal custody you or the father? Does your son's father provide support by court order? Do your parents have any court order for custody or guardianship? The IRS, along with other agencies, have a unwritten rule - if it ain't it writing it didn't happen. Without any record you could come out on the short end and only get the deductions for summer break but since mom and dad don't have any legal requirements to provide custody, their support could be considered as gifts, which in this case is not a deduction. You can cross your fingers and hope the Infernal Revenue's computer doesn't flag either return or you can both latch onto a tax attorney to get some guidleines.
