Page 69 - Interest Income - Individuals
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Qualifying Child of More Than One Person
Child Tiebreaker Rule
If your qualifying child isn't a qualifying child of If a child is treated as the qualifying child of the
anyone else, this topic doesn't apply to you and noncustodial parent under the rules for children of
you don’t need to read about it. This is also true if divorced or separated parents (or parents who live
your qualifying child isn't a qualifying child of apart) described earlier, see Applying the
anyone else except your spouse with whom you tiebreaker rules to divorced or separated parents
plan to file a joint return. (or parents who live apart), later
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