Custody & Credits

Default rule: the CUSTODIAL parent — the one the child lived with for more nights in the year — claims the child.

Form 8332: the custodial parent can release the claim to the noncustodial parent. The release transfers the Child Tax Credit / Credit for Other Dependents — but NOT the Earned Income Credit or the dependent-care credit, which always stay with the custodial parent.

Tie-breakers when more than one person claims the same child: parent over non-parent; more nights; then higher adjusted gross income.

Both parents claiming the same child is the fastest route to an IRS letter. Agree in writing before filing season.