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If you are filing married filing jointly, you are both claiming the child, if you are filing separately, generally you can choose who claims the child, if you can't choose and you use the tie breaker rules, the parent with the highest AGI claims the child, click here for more information.
If you are filing married filing jointly, you are both claiming the child, if you are filing separately, generally you can choose who claims the child, if you can't choose and you use the tie breaker rules, the parent with the highest AGI claims the child, click here for more information.
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