Page 91 - Dependents for Individuals

Support Test for Children of Divorced or Separated

Parents (or Parents Who Live Apart)

 In most cases, a child of divorced or separated parents
(or parents who live apart) will be a qualifying child of
one of the parents.

 See Children of divorced or separated parents (or
parents who live apart) under Qualifying Child, earlier.

However, if the child doesn't meet the requirements to
be a qualifying child of either parent, the child may be a
qualifying relative of one of the parents.

 If you think this might apply to you, see Pub. 501.

89