@miltf -
Tie breaking rules only apply when two or more tax payers meet the requirements to claim a Qualifying Child dependent. Support is *not* a requirement, but the child *living* with the taxpayer more than half the year is a requirement. If both parent and grandparent and child all lived together for more than half the year then the tie breaking rules would prevail, but the question is this thread clearly said that the child lived with the grandparent and the parents lived in another state. The parents in this situation have no claim on the child as a dependent and could not claim the child even if the grandparent choose not to since they do not meed the requirements.
**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.**
