BobKamman
Level 15

The tiebreaker rule between parents applies only if they don't agree.  So the answer to ""Can the child be the qualifying child of any other person for 2020?" is No -- because that other person has agreed that the child cannot be.  If you want to be extra careful, I suppose you could get a signed statement from the parent that "I agree that Tommy is not my qualifying child this year."

That is a worthless worksheet.  Who came up with it, anyway?  Someone who learned programming from a correspondence school?  

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