The IRS uses "Tie-Breaker rules" for this purpose (when both parents live together with the child). Your scenarios will not be allowed, however you can make the choice yourselves based on the information below. You should try it on each return to see the maximum benefit, then decide who will claim the child.
If you are married you would file together and claim your child.
If you and the other parent live together then your child becomes the qualifying child of more than one person. Only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). The other parent would not list the child on the return at all.
- 1. The exemption for the child.
- 2. The child tax credit.
- 3. Head of household filing status.
- 4. The credit for child and dependent care expenses.
- 5. The exclusion from income for dependent care benefits.
- 6. The earned income credit.
You can make an agreement that only one of you claims the child or under the Tie-Breaker Rules the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year.
If you do not live in the same household as the other parent, you are entitled to claim your child as a qualifying child if you meet the rules noted on the attachment . If you live with someone else, such as your parents you may allow them to claim your child if you are not the qualifying child of your parents.
