Parental Priority: If only one claimant is the student's parent, that parent has the primary right to claim the student as a dependent.
Residency Duration: If both parents are eligible and do not file jointly, the parent with whom the student resided for the longer period during the tax year is entitled to claim the dependent.
Adjusted Gross Income (AGI): In cases where the student lived with each parent for an equal amount of time, the parent with the higher AGI is granted the claim.
Non-Parental Claimants: If no parent claims the student, a non-parent may do so only if their AGI exceeds that of any parent eligible to claim the student.
Understanding these tiebreaker rules ensures that the correct individual claims the student as a dependent, thereby preventing disputes and potential IRS audits.