Artículo Tiebreaker rules.. Tiebreaker rules.

id="en_US_2025_publink1000204282"> Tiebreaker rules. To determine which person can treat the child as a qualifying child to claim these five tax benefits, the following tiebreaker rules apply. For purposes of these tiebreaker rules, the term “parent” means a biological or adoptive parent of an individual. It doesn’t include a stepparent or foster parent unless that person has adopted the individual. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher AGI for the year. If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. . You may be able to qualify for the earned income credit under the rules for taxpayers without a qualifying child if you have a qualifying child for the earned income credit who is claimed as a qualifying child by another taxpayer. For more information, see Pub. 596. . Example 1—Child lived with parent and grandparent. You and your 3-year-old child Jordan lived with your parent all year. You are 25 years old and unmarried, and your AGI is $9,000. Your parent's AGI is $15,000. Your child’s other parent didn't live with you or your child. You haven't signed Form 8332 (or a similar statement). Jordan is a qualifying child of both you and your parent because Jordan meets the relationship, age, residency, support, and joint return tests for both you and your parent. However, only one of you can claim Jordan. Your child isn't a qualifying child of anyone else, including Jordan’s other parent. You agree to let your parent claim Jordan. This means your parent can claim Jordan as a qualifying child for all of the five tax benefits listed earlier, if your parent qualifies for each of those benefits (and if you don’t claim Jordan as a qualifying child for any of those tax benefits). Example 2—Parent has higher AGI than grandparent. The facts are the same as in Example 1 , except your AGI is $18,000. Because your parent's AGI isn't higher than yours, your parent can’t claim Jordan. Only you can claim Jordan. Example 3—Two persons claim same child. The facts are the same as in Example 1 , except you and your parent both claim Jordan as a qualifying child. In this case, you, as the child's parent, will be the only one allowed to claim the child as a qualifying child. The IRS will disallow your parent's claim to the five tax benefits listed earlier based on Jordan. However, your parent may qualify for the earned income credit as a taxpayer without a qualifying child. Example 4—Qualifying children split between two persons. The facts are the same as in Example 1 , except you also have two other young children who are qualifying children of both you and your parent. Only one of you can claim each child. However, if your parent's AGI is higher than yours, you can allow your parent to claim one or more of the children. For example, if you claim one child, your parent can claim the other two. Example 5—Taxpayer who is a qualifying child. The facts are the same as in Example 1 , except you are only 18 years old and didn't provide more than half of your own support for the year. This means you are your parent's qualifying child. If your parent can claim you as a dependent, then you can’t claim your child as a dependent because of the Dependent Taxpayer Test , explained earlier, unless your parent files a return only to claim a refund of income tax withheld or estimated tax paid. Example 6—Separated parents. You, your spouse, and your 10-year-old child all lived in the United States for all of 2025. On August 1, 2025, your spouse moved out of the household. In August and September, your child lived with you. For the rest of the year, your child lived with your spouse, the child's other parent. Your child is a qualifying child of both you and your spouse because your child lived with each of you for more than half the year and because your child met the relationship, age, support, and joint return tests for both of you. At the end of the year, you and your spouse still weren't divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) doesn't apply. You and your spouse will file separate returns. Your spouse agrees to let you treat your child as a qualifying child. This means, if your spouse doesn't claim your child as a qualifying child, you can claim this child as a qualifying child for the child tax credit and exclusion for dependent care benefits (if you qualify for each of those tax benefits). However, you can’t claim head of household filing status because you and your spouse didn't live apart for the last 6 months of the year. As a result, your filing status is married filing separately, so you can’t claim the earned income credit because you don’t meet the requirements for certain separated spouses to claim the earned income credit when they don’t file a joint return. You and your spouse didn't live apart for the last 6 months of 2025, and while you did live apart at the end of 2025, you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, you don't meet the requirements to take the earned income credit as a separated spouse who is not filing a joint return. You also can't take the credit for child and dependent care expenses because your filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2025. Example 7—Separated parents claim same child. The facts are the same as in Example 6 , except you and your spouse both claim your child as a qualifying child. In this case, only your spouse will be allowed to treat your child as a qualifying child. This is because, during 2025, the child lived with your spouse longer than with you. If you claimed the child tax credit for your child, the IRS will disallow your claim to the child tax credit. If you don’t have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. In addition, because you and your spouse didn't live apart for the last 6 months of the year, your spouse can’t claim head of household filing status. As a result, your spouse’s filing status is married filing separately. Your spouse can’t claim the earned income credit because your spouse doesn’t meet the requirements to claim the earned income credit for certain separated spouses. You and your spouse didn't live apart for the last 6 months of 2025, and, while you did live apart at the end of 2025, you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, your spouse doesn't meet the requirements to take the earned income credit as a separated spouse who isn’t filing a joint return. Your spouse also can't take the credit for child and dependent care expenses because your spouse’s filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2025. Example 8—Unmarried parents. You, your 5-year-old child, Marley, and Marley’s other parent lived together in the United States all year. You and Marley’s other parent aren't married. Marley is a qualifying child of both you and the other parent because Marley meets the relationship, age, residency, support, and joint return tests for both you and the other parent. Your AGI is $12,000 and the other parent’s AGI is $14,000. The other parent agrees to let you claim Marley as a qualifying child. This means you can claim Marley as a qualifying child for the child tax credit, head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if the other parent doesn't claim Marley as a qualifying child for any of those tax benefits). Example 9—Unmarried parents claim same child. The facts are the same as in Example 8 , except you and Marley’s other parent both claim Marley as a qualifying child. In this case, only the other parent will be allowed to treat Marley as a qualifying child. This is because the other parent’s AGI, $14,000, is more than your AGI, $12,000. If you claimed the child tax credit for Marley, the IRS will disallow your claim to this credit. If you don’t have another qualifying child or dependent, the IRS will also disallow your claim to head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. However, you may be able to claim the earned income credit as a taxpayer without a qualifying child. Example 10—Child didn't live with a parent. You and your sibling’s child, Reid, lived with your parent all year. You are 25 years old, and your AGI is $9,300. Your parent’s AGI is $15,000. Reid’s parents file jointly, have an AGI of less than $9,000