Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Dependency Exemptions

Qualifying Child Tests

Qualifying Child of More Than One Person Test

Probe/Action: Ask the Taxpayer:

Is the child a qualifying child of any other person?

If NO, you can claim this child as a dependent.

If YES, you must be the person entitled to claim the child as a qualifying child. Go to the chart, Qualifying Child of More Than One Person.

Although a child could meet the conditions to be the qualifying child of more than one person, only one taxpayer can claim the child as a qualifying child for the following tax benefits (exception: if the special rule for children of divorced or separated parents or parents who live apart applies):

  • Dependency exemption
  • Child tax credits
  • Head of Household filing status
  • Credit for child and dependent care expenses
  • Exclusion from income for dependent care benefits
  • Earned income credit

Click here to view the Volunteer Resource Guide (Tab C), Qualifying Child of More Than One Person Chart.
Qualifying Child of More Than One Person Chart

Qualifying Child of More Than One Person Chart