When applying the rules to determine if an individual is a qualifying child or a qualifying relative, a special rule exists for the noncustodial parent of a child of divorced or separated parents. This rule is applicable only if certain requirements are met; otherwise the general rules of what constitutes a qualifying child or qualifying relative will determine who claims the child as a dependent. This nano-learning course includes a flowchart illustrating this special rule for divorce or separation situations and various examples. This basic level course is most beneficial to professionals new to individual tax returns for divorced or separated parents who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic. Not all state boards accept nano-learning courses for CPE credit. Please verify that your state board accepts nano-learning courses for CPE credit.