Married Taxpayers with Children be aware...

Qualifying Child of More Than One Taxpayer

Internal Revenue Service United States Department of the Treasury

Qualifying Child of More Than One Taxpayer

Sometimes a child meets the rules to be a qualifying child of more than one taxpayer. However, only one taxpayer can treat that child as a qualifying child for:

* The EITC,
* The dependency exemption,
* The child tax credit,
* Head of household filing status,
* The exclusion from income for dependent care benefits, and
* The credit for the child and dependent care expenses.

You can choose which person will claim the benefits including the EITC. If you and someone else have the same qualifying child, you and the other person(s) can decide which of you, if otherwise eligible, will claim the benefits including the EITC, using that qualifying child. If more than one person claims the EITC and any of the other tax benefits listed above using the same child, the tie-breaker rules below apply. If the other person is your spouse and you file a joint return, these rules do not apply. These rules also do not apply if the other person is your child's other parent from whom you are divorced or separated and to whom you gave (or intend to give) the right to claim the child as a dependent by signing a written declaration that you will not claim the child as a dependent for 2006. For information for divorced and separated parents, see Publication 501.

Tie-Breaker Rule: When More Than One Person Uses the Same Child

Caution: This tie-breaker rule does not apply if the rules for divorced or separated parents applies or if the other person is your spouse and you and your spouse file a joint return.
IF more than one person claims any of the benefits above, using the same child and... THEN
Only one of the persons is the child's parent Only the parent can treat the child as a qualifying child.
Two of the persons are the child's parent, and they do not file a joint return together. Only the parent with whom the child lived the longest during the year can treat the child as a qualifying child.
Two of the persons are the child's parent, the child lived with each parent the same amount of time during the year, and the parents do not file a joint return together. Only the parent with the highest adjusted gross income (AGI) can treat the child as a qualifying child.
None of the persons are the child's parent. Only the person with the highest AGI can treat the child as a qualifying child.

If another person claims the benefits including the EITC using this child. If your qualifying child is treated under these rules as the qualifying child of another person for 2006, you cannot take the EITC using this qualifying child. You may be able to take the EITC using a different qualifying child, but you cannot take the EITC for people who do not have a qualifying child. If you do not have another qualifying child, you cannot take the EITC.

Rules for Divorced or Separated Parents

Please refer to Publication 501 for further information or definition.


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