Dependent Tie Breaker Rules

[Sparky]

no there are two children; the old "how can we get the most back"

[dtlee]

no there are two children; the old "how can we get the most back"

If the children are Qualifying Children living in the same home of both parents, then either parent can claim one of the two children or one can claim both. According to the IRS the benefits may not be split in this scenario and a taxpayer who claims a Qualifying Child is the only one who can claim any of the tax benefits associated with that child.

Generally, there is an issue with the claiming of Head of Household since at most one parent may claim that unless there are truly two distinct households at that location (you can search this forum for citations of when that might be valid).

Also, since you brought it up, you may have an issue with childcare if one parent has childcare benefits through a flexible benefit account.

[solomon]

We are sadly attempting to address two different scenarios in this thread.

I find that the case in many instances.