Artículo Applying the tiebreaker rules to divorced or separated parents (or parents who live apart). Applying the tiebreaker rules to divorced or separated parents (or parents who live apart)

id="en_US_2025_publink1000204295"> Applying the tiebreaker rules to divorced or separated parents (or parents who live apart). If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart) , only the noncustodial parent can claim the child as a dependent and claim the child tax credit, additional child tax credit, or credit for other dependents for the child. However, only the custodial parent can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits for the child. Also, generally, the noncustodial parent can't claim the child as a qualifying child for head of household filing status or the earned income credit. Instead, generally, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for those two benefits. If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine whether the custodial parent or another eligible person can treat the child as a qualifying child. Example 1. You and your 5-year-old child, Kody, lived all year with your parent in the United States. Your parent paid the entire cost of keeping up the home. Your AGI is $10,000. Your parent's AGI is $25,000. Kody’s other parent lived in the United States all year, but didn’t live with you or Kody. Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), Kody is treated as the qualifying child of Kody’s other parent, who can claim the child tax credit for the child. Because of this, you can’t claim the child tax credit for your child. However, those rules don't allow Kody’s other parent to claim Kody as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. You and your parent didn't have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. But Kody is a qualifying child of both you and your parent for head of household filing status and the earned income credit because Kody meets the relationship, age, residency, support, and joint return tests for both you and your parent. (The support test doesn't apply for the earned income credit.) However, you agree to let your parent claim Kody. This means your parent can claim Kody for head of household filing status and the earned income credit if your parent qualifies for each and if you don’t claim Kody as a qualifying child for the earned income credit. (You can’t claim head of household filing status because your parent paid the entire cost of keeping up the home.) You may be able to claim the earned income credit as a taxpayer without a qualifying child. Example 2. The facts are the same as in Example 1 , except your AGI is $25,000 and your parent's AGI is $21,000. Your parent can’t claim Kody as a qualifying child for any purpose because your parent’s AGI isn't higher than yours. Example 3. The facts are the same as in Example 1 , except you and your parent both claim Kody as a qualifying child for the earned income credit. Your parent also claims Kody as a qualifying child for head of household filing status. You, as the child's parent, will be the only one allowed to claim Kody as a qualifying child for the earned income credit. The IRS will disallow your parent's claim to head of household filing status unless your parent has another qualifying child or dependent. Your parent can't claim the earned income credit as a taxpayer without a qualifying child because your parent’s AGI is more than $19,104. Qualifying Relative Four tests must be met for a person to be your qualifying relative. The four tests are: Not a qualifying child test , Member of household or relationship test , Gross income test , and Support test . Age. Unlike a qualifying child, a qualifying relative can be any age. There is no age test for a qualifying relative. Kidnapped child. You may be able to treat a child as your qualifying relative even if the child has been kidnapped. See Pub. 501 for details. Not a Qualifying Child Test A child isn't your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Example 1. Your 22-year-old child, who is a student, lives with you and meets all the tests to be your qualifying child. This child isn't your qualifying relative. Example 2. Your 2-year-old child lives with your parents and meets all the tests to be their qualifying child. This child isn't your qualifying relative. Example 3. Your 30-year-old child lives with you. This child isn’t a qualifying child because the age test isn’t met. This child may be your qualifying relative if the gross income test and the support test are met. Example 4. Your 13-year-old grandchild only lived with you for 5 months during the year. Your grandchild isn’t your qualifying child because the residency test isn’t met. Your grandchild may be your qualifying relative if the gross income test and the support test are met.

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