According to tie-breaker rules, which condition will determine the qualifying child if both parents claim the same child?

The correct condition for determining which parent can claim a child as a qualifying child when both parents claim the same child is that the parent with whom the child lived longer during the year will be granted the claim. This rule serves to prioritize the parent-child relationship based on living arrangements, which is a key factor in establishing who has primary custody or care responsibilities for the child.

The IRS tie-breaker rules are specifically designed to prevent multiple parents from claiming the same qualifying child for benefits like the Child Tax Credit or the Earned Income Tax Credit. By using the length of time the child lived with each parent as a deciding factor, the IRS aims to reflect the reality of the child’s living situation and which parent has more significant involvement in the child’s daily life.

Other potential factors, such as income levels or proximity to the child, are not primary determinants in this context, which clarifies why the other options do not align with the IRS guidelines. This focus on residency and living arrangements underscores the importance of custody and care in determining child-related tax benefits.