Sometimes, more than one person may meet the IRS requirements to claim the same child as a dependent. When this happens, the IRS uses tiebreaker rules to determine who is allowed to claim the child.
Only one taxpayer can claim a child as a dependent in a given tax year.
How IRS tiebreaker rules work
The IRS applies tiebreaker rules in the following order:
Parent over non-parent
If one claimant is the child’s parent and the other is not, the parent has priority.
Which parent the child lived with longer
If both claimants are parents, the parent the child lived with for the longer period during the year can claim the child.
Higher adjusted gross income (AGI)
If the child lived with both parents for the same amount of time, the parent with the higher AGI may claim the child.
Highest AGI (non-parents)
If no claimant is a parent, the person with the highest AGI may claim the child.
These rules ensure the child is claimed only once and help prevent duplicate claims.
Claiming a child as a noncustodial parent
If you’re a noncustodial parent, you may be able to claim your child as a dependent only if the custodial parent agrees.
To do this:
The custodial parent must complete and sign IRS Form 8332
You must attach the signed form to your tax return
Keep a copy for your records
As a noncustodial parent, you may be eligible for the Child Tax Credit, but you generally cannot claim:
Head of household filing status
The Earned Income Credit
The Dependent Care Credit
What to do if you’re unsure
If you’re unsure who should claim the child, review the IRS tiebreaker rules carefully or use the IRS dependency determination tools before filing your return.
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