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@Mike9241 @Opus 17 well, I think you are both correct; it's just a matter of wording.

 

if the child lived with two unmarried parents @Mike9241 regs say the higher income parent gets to claim the child because of what the regs state.  But the 2nd and 3rd reg stated ARE the tie-breaker rules that @Opus 17  states!  @Mike9241 , as you stated the higher earning parent CAN claim them, but it is not an absolute that they MUST claim them.

 

and that higher income indiviudal has the right to permit the lower earning parent to claim the child! because of the way CTC and EITC work, it is not likely that the lower earning parent should claim the child, but as stated, the tax return needs to be completed both ways to see what is more advantageous.