NO.
Per IRS Pub 17 "Qualifying Child of More Than One Person"
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000204278
Sometimes, a child meets the relationship, age, residency, support,
and joint return tests to be a qualifying child of more
than one person. Although the child is a
qualifying child of each of these persons, 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 exemption for the child.
-
The child tax credit.
-
Head of household filing status.
-
The credit for child and dependent care expenses.
-
The exclusion from income for dependent care benefits.
-
The earned income credit.
The other person can’t take any of these
benefits based on this qualifying child. In other words, you and the
other person
can’t agree to divide these benefits between
you. The other person can’t take any of these tax benefits for a child
unless
he or she has a different qualifying child.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
