Question

My child’s other parent is filing as head of household and claiming our child as a dependent. Can I claim our child for the EIC?

Answer

Probably not. Sometimes a child meets the tests to be a qualifying child of more than one person. Only one of them can claim the child as a qualifying child for:

No other person can claim any of these benefits unless he or she has a different qualifying child.

If two taxpayers are each eligible for claiming children on their taxes as qualifying children, they can choose who will claim the children. If they both claim the children, the IRS will apply the tie-breaker rules.

In the tie-breaker rules, when claiming a child on taxes, the benefits will be given to the parent the child lived with the longest. If time spent with each parent is equal, the parent with the higher adjusted gross income (AGI) will receive the benefits.

Related Topics

Related Resources

What Is an Enrolled Agent or EA?

What does it mean to be an enrolled agent? Learn more about the roles and requirements of enrolled agent (EA) tax preparers at H&R Block.

How Does Changing Jobs Affect Your Tax Return?

Changing jobs can come with tax implications like job search and moving expense deductions. Learn more about these potential benefits at H&R Block.

What Is Virtual Tax Preparation?

Virtual tax preparations let you complete your taxes online from the comfort of your home. Find out how easy remote tax preparations can be at H&R Block.

Student Loan Interest Deduction

Learn how to deduct student loan interest with H&R Block. Get information about qualified education expenses and see if a student loan tax deduction applies to you.