Publication 503 - Child And Dependent Care Expenses - 2002 Page 5
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22Figure B. Is a Child of Divorced or Separated Parents a Qualifying Person?
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Yes
Is the child’s exemption claimed under a
multiple support agreement?
No
Were you divorced or legally separated, or
No
did you live apart from your spouse the
last 6 months of the year?
Yes
Did you and the other parent together
No
have custody of the child for more than
half of the year?
Yes
Did you and the other parent together
Do not use this chart. Determine whether
No
provide more than half the child’s support
your child is a qualifying person using the
for the year?
regular rules. (See Qualifying Person Test.)
Yes
Yes
Did you have custody of the child for more
Can you claim the child’s exemption?
of the year than the other parent?
No
No
Yes
Could you claim the child’s exemption
Yes
except you signed an agreement to let the
other parent claim it?
No
Could you claim the child’s exemption
No
Yes
except the other parent claims it under a
pre-1985 agreement?
Yes
No
Was the child capable of
Was the child under age 13
caring for himself or herself?
when the care was provided?
No
Yes
This child is a qualifying
person.
This child is not a qualifying
person.
Page 5
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