QUESTION DETAIL
Related User
Votes
If a child spends 6 months with the father and 6 months with the mother, what is the rule as far as claiming the child a dependent? Who gets to claim the child?
ANSWER
The BIDaWIZ Team's Answer:
See IRC 152(c)(4)(B). When the amount of time, that the
child resided with each parent, is equal, the parent with the
higher adjusted gross income is entitled to claim the child,
as a dependent.