Cynthiad66
Expert Alumni

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If you do not file a joint return with your child's other parent, then only one of you can claim the child as a dependent. When both parents claim the child, the IRS will usually allow the claim for the parent that the child lived with the most during the year. Or if they cannot determine that, they will reject the return(s).

 

See link belowfor more information

When both parents claim dependent

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