When more than one person claims a qualifying child as a dependent, the IRS will determine which taxpayer is entitled to the credit based on the rules for determining the right to claim a child as a dependent. Generally, the parent with whom the child lived for the greater number of nights during the tax year is considered the custodial parent and is entitled to claim the child as a dependent. However, there are exceptions to this rule, such as when the parents are divorced or separated, or when the child spends an equal amount of time with both parents. In such cases, taxpayers should refer to the instructions for Form 8862 and consult with a tax professional for guidance.