That is NOT what the IRS said. The tie breaker rules DO apply since me and my ex met the qualifying child requirement. You must apply them in the order they appear. For my case, we have to file separately, we are both considered parents, the child did NOT live with either of us (emancipated rule), so the next rule applies which is neither of us could claim him so the person with the higher AGI gets to.
The IRS ran both me and my ex through their system and it came back that the tie breaker rules must be used.
Hope this helps cause that emancipated rule is confusing a lot of people I think. Just remember that if a child is of age in their state, the days don't count.
