@kurukishu - You need to read it again. Before the tie breaking rules come into play *both* parents must meed the residency test (child lived with them *more* than 1/2 the year). If exactly 50/50 then neither parent meets the test and neither can claim. About the only time that the tie breaking rule that you cite comes into play for separated parents is if both parents lived together with the child and then split the time that they were separated with the child - that can happen but it is rare. In most cases that rule is used when the parents and child all live together but cannot decide which will claim the child.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
