You have a greater right to your child's dependent inclusion than your daughter does, if you meet the qualifications. If you both claim the have the right, the IRS will invoke the tie-breker rules.
Qualifying Child
Relationship — the
taxpayer’s child or stepchild (whether by blood or adoption), foster child,
sibling or step-sibling, or a descendant of one of these.
Residence — has the same
principal residence as the taxpayer for more than half the tax year. Exceptions
apply, in certain cases, for children of divorced or separated parents,
kidnapped children, temporary absences, and for children who were born or died
during the year.
Age — must be under the age
of 19 at the end of the tax year, or under the age of 24 if a full-time student
for at least five months of the year, or be permanently and totally disabled at
any time during the year.
Support — did not provide
more than one-half of his/her own support for the year.
If a child is claimed as a qualifying child by two or more
taxpayers in a given year, the child will be the qualifying child of:
- the parent;
- if more than one taxpayer is
the child’s parent, the one with whom the child lived for the longest time
during the year, or, if the time was equal, the parent with the highest
AGI;
- if no taxpayer is the child’s
parent, the taxpayer with the highest adjusted gross income (AGI).
