If the qualifying child lived with both parents an equal amount of time, who can claim the child?

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Multiple Choice

If the qualifying child lived with both parents an equal amount of time, who can claim the child?

When a qualifying child lives with both parents for the same amount of time, IRS tie-breaker rules decide who may claim the child as a dependent. If custody is equal, the parent with the higher adjusted gross income gets the right to claim the child. This rule helps determine the rightful claimant when multiple people might qualify. The noncustodial parent can claim the child only if the custodial parent signs Form 8332 releasing the exemption, which isn’t the situation here. Filing status like MFJ isn’t a deciding factor in this tie-breaker. So the correct choice is the parent with the higher AGI.

When a qualifying child lives with both parents for the same amount of time, IRS tie-breaker rules decide who may claim the child as a dependent. If custody is equal, the parent with the higher adjusted gross income gets the right to claim the child. This rule helps determine the rightful claimant when multiple people might qualify. The noncustodial parent can claim the child only if the custodial parent signs Form 8332 releasing the exemption, which isn’t the situation here. Filing status like MFJ isn’t a deciding factor in this tie-breaker. So the correct choice is the parent with the higher AGI.

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