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>>his father has a higher AGI<< This year we have to attach the due diligence Form 8867 to the return, so let's finally get around to actually reading it. See the instructions to line 13c, which say "If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person’s AGI is higher than the highest AGI of any of the child’s parents who can claim the child." In other words, you are right. This form also boasts one of my favorite lines in all of IRS-dom, right below what I just quoted. Line 13c has boxes for "Yes," "No," or "Don't know." But if you select that third box, you haven't done your due diligence!