@jayden0812 - The "Children of separated or divorced parents that live apart." rule.
<a href="
http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897" rel="nofollow" target="_blank">
http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897</a>
"Applying this special rule to divorced or separated parents (or parents who live apart). If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child."
As you linked to.
**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.**
