Figure 34-B. Is a Child of Divorced or Separated Parents a Qualifying Person? Summary: This flowchart is used to determine if a child of divorced parents is a qualifying person for child and dependent care credit for the non-custodial parent.Start. This is the starting of the flowchart.Decision (1). Is the child's exemption claimed under a multiple support agreement?

IF Yes Continue To Process (a)

IF No Continue To Decision (2)

Decision (2). Were you divorced or legally separated, or did you live apart from the other parent the last 6 months of the year?

IF Yes Continue To Decision (3)

IF No Continue To Process (a)

Decision (3). Did you and the other parent together have custody of the child for more than half of the year?

IF Yes Continue To Decision (4)

IF No Continue To Process (a)

Decision (4). Did you and the other parent together provide more than half the child's support for the year?

IF Yes Continue To Decision (5)

IF No Continue To Process (a)

Decision (5). Did you have custody of the child for more of the year than the other parent?

IF Yes Continue To Decision (6)

IF No Continue To Process (b)

Decision (6). Can you claim the child's exemption?

IF Yes Continue To Decision (9)

IF No Continue To Decision (7)

Decision (7). Could you claim the child's exemption except that you signed an agreement to let the other parent claim it?

IF Yes Continue To Decision (9)

IF No Continue To Decision (8)

Decision (8). Could you claim the child's exemption except that the other parent claims it under a pre-1985 agreement?

IF Yes Continue To Decision (9)

IF No Continue To Process (b)

Decision (9). Was the child under age 13 when the care was provided?

IF Yes Continue To Process (c)

IF No Continue To Decision (10)

Decision (10). Was the child capable of caring for himself or herself?

IF Yes Continue To Process (b)

IF No Continue To Process (c)

Process (a). Do not use this chart. Determine whether your child is a qualifying person using the regular rules. (See Qualifying Person Test).

Continue To End

Process (b). This child is not a qualifying person.

Continue To End

Process (c). This child is a qualifying person.

Continue To End

End. This is the ending of the flowchart.