 qualifying child of more than one person. So even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits unless the special rule for children of divorce or separate parents described earlier applies. So the general rule is again, you can't have multiple people getting all these benefits for the same person with the same social security number that will cause problems. Number one, child tax credit and credit for other dependents that's line 19 and additional child tax credit line 28. Two, head of household filing status. Three, credit for child and dependent care expenses. Four, exclusion for dependent care benefits. And five, the earned income credit. No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. For purposes of these rules, the term parent means biological or adopted parent of an individual. It doesn't include a step parent or foster parent unless that person has adopted the individual. So if only one of the person's is the child's parent, the child is treated as a qualifying child of the parent. If the parent file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2022. So if nothing else, that's usually gonna be the distinguishing factor where the child lived for more of the time frame. So if you end up in a weird fight like that, if it comes down to what it comes down to, that's usually the breaker. So if the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income, the AGI for 2022. If no parent can claim the child as a qualifying child, the child as treated as the qualifying child of the person who had the highest AGI for 2022. If a parent can claim the child as a qualifying child but no parent does claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2022, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example, your child, Jay, meets the conditions to be a qualifying child for both you and your parent. Jay doesn't meet the conditions to be a qualifying child of any other person, including Jay's other parent. So then under the rules, Rules, rules, rules. Just described, you can claim Jay as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent can't claim any of those five tax benefits based on Jay. However, if your parent's AGI is higher than yours and you do not claim Jay as a qualifying child, Jay is qualifying child of your parent. And you can see how that situation could be beneficial because you might want that to be the case because if you claim it, the parent claims it and they have more income from a total income tax perspective with everybody involved, it might be a more beneficial situation. So for more details and examples, you can see publication 501. So if you've got some, there could be some strange family arrangements and whatnot, they can twist the tax code into kind of knots. So if you have some of those, you can see more examples on that publication. So if you will be claiming the child as a qualifying child, go to step two, otherwise stop, you can't claim any benefits based on this child. So we got the social security numbers. So you must enter each dependent social security number, that's the SSN, be sure the name and social security number entered, agree with the dependent social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits, such as the child tax credit, which is a big one, of course, based on that dependent. If the name or social security number on the dependent social security card isn't correct, or you need to get an SSN, social security number for your dependent, contact the social security administration. You could see social security number earlier for more information there. For the child tax credit, your child must have the required social security number. The required social security number is one that is valid for employment and that is issued by the SSA Social Security Administration. So I'm not gonna go into that more detail here because we've seen a little bit of that in the past. If your dependent child was born or died in 2022 and you do not have a social security number for the child, enter died in column two of the dependent section and include a copy of the child's birth certificate. If you or your spouse is filing jointly, didn't have a social security number or I-10 issue on or before the due date of your 2022 return, including extensions, you can't claim the child tax credit or the credit for other dependents on your original or amended 2022 return. If you apply for an I-10 on or before the due date of your 2022 return, including extensions and the IRS issued you an I-10 as a result of the application, the IRS will consider your I-10 as issued on or before the due date of your return.