Page 63 - Dependents for Individuals

Tie Breaker Rules (2/2)

 Subject to these tiebreaker rules, you and the other
person may be able to choose which of you claims the
child as a qualifying child.

 You may be able to qualify for the earned income credit

under the rules for taxpayers without a qualifying child if
you have a qualifying child for the earned income credit
who is claimed as a qualifying child by another taxpayer.

 For more information, see Pub. 596.

61