Tie breaker Rule

[LdiJ]

Wasn't sure where to post this.

I have no intention of claiming my granddaughter as a dependent. My daughter and I have been trying to figure out how IRS would see it if they both went ahead and claimed my granddaughter, because he said that he intends to still claim her, even if my daughter does. All other issues aside, neither of them kept records of who had her when. Although he took her a lot, it seems to me and my daughter that she still had her more. If he claims that he had her just as much as my daughter did, does the fact that she has default legal and residential custody mean anything?

The first tiebreaker rule (between parents) is who had the child the most overnights during 2012. During any period of time that they lived together that counts as an overnight for both of them. For any period that they did not live together then it needs to be counted out. I hope that there is some kind of documentation, or steady schedule available to demonstrate that.

The second tiebreaker rule (between parents) is who had the higher AGI. Therefore the second tiebreaker rule would not come into effect unless they truly "tied" on the first rule. Fairly recent case law takes it down to just a day or two difference for the tiebreaker rule to apply.

Grandma would not come into it unless the child lived in grandma's home, without either parent or with the agreement of the parent who lived with her, AND a higher AGI than the parent who lived with her, and being able to demonstrate that the parents combined were not providing more than 50% of the child's support.