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It happens all the time. Two or more taxpayers try to claim the same dependent. Here's a rundown of the rules and procedures the IRS uses to determine who gets to claim whom. To get an overview of the criteria for claiming a dependent, click here: • Who qualifies as a dependent? Additional resources Publication 17 "Your Federal Income Tax": https://www.irs.gov/pub/irs-pdf/p17.pdf Form 886-H-DEP "Supporting Documents for Dependents": https://www.irs.gov/pub/irs-pdf/f886h... The Tax Geek on The Site Formerly Known as Twitter: @taxgeekusa The Tax Geek on Reddit: www.reddit.com/r/askataxgeek Intro and background music: "Bluesy Vibes" - Doug Maxwell - YouTube Audio Library DISCLAIMER: This video is for educational and informational purposes only. It is not intended to render tax advice for individual situations. If you have questions regarding your particular tax situation, please check out the resources below, or consult with a qualified tax professional. The information in this video is based on tax law and IRS regulations in place when this video was published.