TaxGuyBill
Level 15
02-06-2023
03:13 PM
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@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
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.