Qualifying Child Tie-Breaker Rules Checklist

|
Kristy S. Maitre

Abstract

This checklist helps practitioners determine which parent can treat a child as a qualifying child to claim six tax benefits, the following tiebreaker rules apply.

The Center for Agricultural Law and Taxation does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. The Center's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.