He splits his time between his mother (ex-wife) and myself so technically we both qualify to claim him but of course we have an arrangement and only one of us will.
Q. Does this make him a qualifying child of more than one?
A. No. Technically, in your situation, he can only be the qualifying child of one of you. You cannot just agree on which one of you will claim him, under the QC rules. You have to go to the trouble of arranging his schedule so that he spends more nights with the parent that will claim, that year, so that you can say he lived with you for more than half the year.
To claim your child, under the qualifying child rules, the child must live with you more than half the year, even if it's just 1 day more. Otherwise, you can only claim him under the qualifying relative rules.
How old is the child? In addition to the above, there is a special rule in the case of divorced and separated parents that would allow you to claim him. But that rule goes away when the child reaches the age of emancipation.
