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.