itonewbie
Level 15
No, you cannot.  Since the uniform definition of qualifying child was established, the IRS' position is that all the related tax provisions for tax benefits in relation to a qualifying child must be applied uniformly as a group rather than on a section by section basis, except where special rules for divorced or separated parents apply.

This was explained in Notice 2006-86 and Prop. Reg. §1.152-2 (see subsection (g)(5), especially) issued in 2017.
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