Multiple Claims on One Child For Earned Income Credit

If more than one person files a tax return claiming the same qualifying child for the earned income credit, then the IRS uses the Tie Breaker Rule to decide whom to award the earned income credit to.

If the child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents, then special rules apply.

If more than one person files a tax return claiming the same qualifying child and:

Only one of the persons is the child's parent:

Then the child will be treated as the qualifying child of the parent.

Two of the persons are parents of the child, and they do not file a joint return together:

Then the child will be treated as the qualifying child of the parent whom the child lived with the longest during the tax year.

Two of the persons are parents of the child, the child lived with each parent the same amount of time during the year, and the parents do not file a joint tax return together:

Then the child will be treated as the qualifying child of the parent with the higher adjusted gross income or AGI.

None of the persons are the child's parent:

Then the child will be treated as the qualifying child of the person with the highest adjusted gross income (AGI).