Internal Revenue Service United States Department of the Treasury
Level Basic 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 six tax benefits (exception: if the special rule for children of divorced or separated parents or parents who live apart applies):

  • Dependency exemption
  • Child tax credit
  • 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, Exemptions/Dependencies tab, Qualifying Child of More Than One Person Chart.

Qualifying Child of More Than One Person Chart

Qualifying Child of More Than One Person Chart