12/24/2025
🚨 PARENTS READ THIS BEFORE YOU FILE 🚨
Claiming a child on your taxes is NOT based on:
❌ who “needs the money more”
❌ who has the child support order
❌ who claimed the child last year
❌ who filed first
The IRS uses very specific rules 👇🏾
✅ IRS QUALIFYING CHILD RULES
A child must:
• Live with you more than 6 months of the year
• Be under 19 (or under 24 if a full-time student)
• Not provide more than half of their own support
• Be related to you (child, stepchild, sibling, etc.)
🚨 THE TIE-BREAKER RULE (THIS IS THE BIG ONE)
If two people try to claim the same child, the IRS decides not you.
Here’s the order the IRS uses:
1️⃣ Parent beats non-parent
A parent has priority over grandparents, relatives, or anyone else.
2️⃣ If both are parents → the one with MORE NIGHTS wins
Not months. Actual nights the child slept in the home.
3️⃣ If nights are equal → highest AGI wins
The parent with the higher Adjusted Gross Income gets the claim.
4️⃣ If no parent qualifies → highest AGI wins
Among eligible non-parents.
💡 Important:
• Child support does NOT control tax rights
• Divorce decrees do NOT override IRS rules
• Filing first does NOT guarantee approval
If two people claim the same child:
➡️ One return will be rejected or
➡️ Both will be flagged and letters will go out
📣 This is why refunds get delayed every year.
If you don’t want anyone claiming your child/children apply for a PTIN.. If u need assistance I’m here