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Ellen, age 12, lives in the same household with her father, grandfather, and uncle. The cost of maintaining the household is provided by her grandfather (40%) and her uncle (60%). Disregarding tie-breaker rules, ellen is a qualifying child as to:

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A Qualifying Child is a child who meets the six IRS requirements to be a dependent for tax purposes.

Disregarding tie-breaker rules, Ellen is a qualifying child as to all parties involved (i.e., father, grandfather, and uncle).

Phenomenology

Ellen, age 12, lives in the same household with her father, grandfather, and uncle. The cost of maintaining the household is provided by her grandfather (40%) and her uncle (60%). Disregarding tie-breaker rules, Ellen is a qualifying child as to all parties involved.

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