A set of criteria used by the IRS in determining which parent can claim
a qualifying child as an exemption
. If both parents claim the same
child, the IRS considers
the length of time the child resides with each parent as well as the adjusted gross incomes
(AGI) of the both parents. In cases where the child resides for an equal amount
of time with each parent, the parent with the higher AGI can claim the child as an exemption.