When it comes to claiming a child on taxes, many parents wonder if both of them can do so. However, according to the IRS rules and tax regulations, only one parent can claim a child as a dependent on their tax return. This raises several questions about how the IRS determines which parent is eligible to claim the child. If parents file separate tax returns, the parent who the child lived with the most during the year is usually the one who can claim the child as a dependent. In cases where the child lived with both parents an equal
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