Which factor is used to determine who can claim the child when the time lived is equal and both parents meet other criteria?

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When the child has lived with each parent an equal number of nights and both meet the other tests to claim the child, IRS tie-breakers come into play. The factor that determines who can claim the child in this equal-time situation is the parent with the higher adjusted gross income. The logic is to give the claim to the parent who has the higher income, assuming all other rules are satisfied, to resolve the competing claims fairly. The other options don’t serve as tie-breakers: the amount of a state tax refund isn’t used to decide who can claim a dependent, being the noncustodial parent isn’t the deciding factor unless there’s a specific agreement or form in place, and the number of dependents isn’t what triggers the allocation in this equal-time scenario.