One
thing you need to remember is whichever one of you claims the child, they would
claim all tax attributes. One person has to claim all of the tax attributes if
you live together, as the child would be a qualifying child of both of you.
From
Publication 17: "Sometimes a child meets the rules to be a
qualifying child of more than one person. However, only one person can treat
that child as a qualifying child and claim the EIC using that child. The
paragraphs that follow will help you decide who, if anyone, can claim the EIC
when more than one person has the same qualifying child.
You can choose
which person will claim the EIC. If you and someone else have the same
qualifying child, you and the other person(s) can decide which of you, if
otherwise eligible, will take all of the following tax benefits based on the
qualifying child.
- The exemption for the child.
- The child tax credit.
- Head of household filing status.
- The credit for child and dependent care
expenses.
- The exclusion for dependent care
benefits.
- The EIC."
