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IRS Notice 2006-86: Two or More Taxpayers Claiming Exclusion for Dependent Care Assistance (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 20, 2006
9 pages. Excerpt: This notice provides interim guidance under ... the rule for determining which taxpayer may claim a qualifying child when two or more taxpayers claim the same child under ... the exclusion for dependent care assistance under § 129 [or various other Code provisions] .... This notice clarifies that, unless the special rule in § 152(e) applies, the tie-breaking rule ... applies to these provisions as a group, rather than on a section-by-section basis.
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