这个不足以证明你的观点。如果是父亲照顾孩子,一样可以发给父亲,很容易查到。To qualify, a taxpayer has to be the father or mother of the child, live with him/her and be the person primarily responsible for his/her care and education. Parents who share custody of a child more or less equally may elect to receive one-half of the benefit each.