On the other hand, if you and the other parent live together, no document is required. Either
one of you (but not both) may claim the child. You may decide between you which
one will claim the child. Only if you can’t agree, do the IRS tie breaker rules
apply, to see who has first choice. It may be worthwhile to prepare trial returns,
both ways, to see which way the family comes
out best. This tool may be useful: https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1.
The
interview is confusing (it's designed for divorced parents, who are allowed to
split the child). The second parent should
not enter the child, at all.
