Some special rules apply to qualifying child and qualifying relative.
1. Adopted child
| Treatment | Same as your own child |
| Nationality test |
|
| SSN or ATINs | If you do not know his SSN, you must get an Adoption taxpayer identification numbers from IRS |
2. Children of divorced or separated parents
Noncustodial parent can have a qualified child as his/her dependent, if all of the following conditions apply,
- The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2010.
- The child receive over half of his or her support from the noncustodial parent.
- The child is in custody of one or both of the parents for more than half of year.
- Custodial parent release his/her claim to exemption for a child in Post-1984 and pre-2009 decree or agreement or Post-2008 Form 8332, or Noncustodial parent can claim the child as a dependent and provide at least 600 support through pre-1985 decree of divorce or separation agreement.
Tips: Custodial and noncustodial parents
|
| Custodial parents | Noncustodial parents |
| Step 1: Number of nights lived together | Greater | Less |
| Step 2: If step 1 are same, then Adjusted Gross Income | Higher | Lower |
3. Qualifying child of more than one person
If a child meets the conditions to be the qualifying child of more than 1 person, only one person can claim the following tax benefits:
- Dependency exemption
- Child tax credits
- Head of household filing status
- Credit for child and dependent care expenses
- Exclusion for dependent care benefits
- Earned income credit
Usually the child is qualifying child of :
- First, Parents
- Then, the one with whom the child lived for the longest time during the year, or, if the time was equal, the parent with the highest AGI
- Last, if no taxpayer is the child's parent, the taxpayer with the highest adjusted gross income.
PSQ
Source: http://www.irs.gov
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