I just found this on the IRS website, that seem to contradict the above answer. I take it to mean that whoever claims the child as a dependent is the only one who can claim them for any of the included benefits.
"Sometimes a child meets the rules to be a qualifying child of more than one person. If the child is the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits:
EITC,
Dependency exemption for the child,
Child tax credit,
Head of household filing status,
Credit for the child and dependent care expenses, and
Exclusion for dependent care benefits.
he other person(s) cannot take any of the six tax benefits listed above unless he or she has a different qualifying child."
Am I correct in this interpretation or am I missing something? Thanks!
