You forgot to mention which parent the child lives with, and that is what the IRS cares about. As far as the IRS is concerned, the custodial parent is the one who can claim the child. Which parent did the child spend the most nights with? Is there a signed form 8332 that allows the non-custodial parent to get the child tax credit?
Are you the custodial parent? Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody? Did one of you sign a Form 8332?
If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit. The non-custodial parent gets the child tax credit for children under the age of 18.
As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.
If you are a non-married couple who live together then only one of you can claim the child(ren) and the one not claiming the child does not enter anything at all on their tax return about the child.
If someone who should not/could not claim your child filed a tax return that claimed the child, then you have to prepare your own return claiming the child and MAIL your tax return to the IRS. The IRS will sort out who can claim the child. Eventually both of you will receive letters from the IRS and will need to show the IRS who the child lived with.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
