TaxGuyBill
Level 15

@Dusty2  I think this is the link from garman's post:

https://www.irs.gov/publications/p501#en_US_2022_publink1000220917

 

Here are a couple more from the IRS website:

If the child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child dependent for all tax benefits associated with an exemption unless the special rule for children of divorced or separated parents applies

https://apps.irs.gov/app/vita/content/globalmedia/teacher/qualifying_child_more_than_one_person_tabc...

 

One parent cannot claim Head of Household filing status, the dependency exemption and the child tax credit for a child, and the other parent claim the EITC for the same child. Each parent may claim one of the children for all of the child-related benefits for which the parent otherwise qualifies.

https://www.eitc.irs.gov/tax-preparer-toolkit/frequently-asked-questions/qualifying-child-of-more-th...