The grandmother will still be entitled to the claim because the child lives with her (there is a residency requirement). If she is willing to let the father claim the child, she can fill out an IRS form 8332. The rule is that to be claimed as a qualifying child, the person must meet four criteria:
Relationship — the person must be your child, step child, adopted child, foster child, brother or sister, or a descendant of one of these (for example, a grandchild or nephew).
Residence — for more than half the year, the person must have the same residence as you do.
Age — the person must be
* under age 19 at the end of the year, or
* under age 24 and a be a full-time student for at least five months out of the year, or
* any age and totally and permanently disabled.
Support — the person did not provide more than half of his or her own support during the year.
THESE COMMENTS ARE NOT LEGAL ADVICE. They are provided for informational purposes only. Actual legal advice can only be provided after consultation by an attorney licensed in your jurisdiction. Answering this question does not create an attorney-client relationship or otherwise require further consultation.
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