@TaxGuyBill My only reference is in Pub. 4012 Volunteer Resource Guide where it says "A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund of income tax withheld." I have not found that wording in Pub. 17 but there are so many examples to look through in that pub that I may have missed it. As we all know, this topic is extremely complicated.
