Page 7 - BI 2018 Benefits Related to Uniform definition of a child

Is the individual a qualifying child for two or
more taxpayers? No

Yes

Are the taxpayers claiming the individual as
a qualifying child subject to the Special Rule Yes
for Divorced and Separated Parents?

No

Are the taxpayers the qualifying child’s Yes The Tie-Breaker Rules do not apply.
parents who are filing a joint return?

No

Is there more than one taxpayer claiming
the individual as a qualifying child? No

Yes

Are any of the taxpayers the parents of the The taxpayer with the highest AGI may
qualifying child? No claim the child. 1

Yes

Is only one of the taxpayers the qualifying Only the parent can treat the individual as
child’s parent? Yes a qualifying child.

No

Did the qualifying child live with each parent Only the parent with whom the child
the same amount of time during the year?
No lived the longest during the year can
treat the individual as a qualifying child.

Yes
treat the individual as a qualifying child.

Footnote:

1. The nonparent's AGI must be higher than the highest AGI of any parent who qualifies to claim the individual as a qualifying child. If the parents are filing a
joint return with each other, split their AGI in half to meet this rule.

Basic Tax Preparation Appendix C | C-7