I am not talking about the 8332 but the" tie breaker rule" for 2 people sharing a qualified child who live in the same home but are not married. One takes all the child related benefits, the other takes none. Does the benefits have to go to the parent making the highest AGI or can they make an agreement between them as to who will file as long as only one takes all the credits and the deduction (and HOH if eligible due to paying over 50% of costs) and the other claim single no dependents. And can the agreement change each year?
