Sometimes a child meets the rules to be a qualifying child of more than one person. If the child is the qualifying child of more than one person, generally, only one person may claim the child as a qualifying child for all of the following tax benefits: EITC, Dependency exemption for the child, Child tax credit, additional child tax credit, or credit for other dependents, Head of household filing status, Credit for the child and dependent care expenses, and Exclusion from income for dependent care benefits. Generally, another person may not take any of the five tax benefits listed above unless he or she has a different qualifying child. If a special rule for a child of divorced or separated parents or parents who live apart applies, the noncustodial parent may be entitled to claim the child tax credit, additional child tax credit, or the credit for other dependents for the child (if applicable), and another person may claim the other benefits for which the person is otherwise eligible. For information on this special rule, see Publication 501 PDF. Tiebreaker Rules Under the tiebreaker rules, the child is generally treated as a qualifying child of: The parents if they file a joint return and claim the child a qualifying child; The parent if only one of the persons is the child's parent and the parent claims the child as a qualifying child; The parent with whom the child lived for the longer period of time during the tax year if two of the persons are the child's parent, they do not file a joint return together, and both parents claim the child. The parent with the highest AGI if the child lived with each parent for the same amount of time during the tax year, they do not file a joint return together, and both parents claim the child; The person with the highest AGI if no parent can claim the child as a qualifying child; or The person with the highest AGI if a parent may claim the child as a qualifying child but no parent claims the child as a qualifying child, but only if that person has an AGI higher than any parent who may claim the child as a qualifying child. A person who may not claim the EITC with a qualifying child because of the tiebreaker rules may be eligible to claim the EITC using the rules for a taxpayer with no qualifying child.