@bob_cutler If the parents and child are all living together, your reply is incorrect. If they are living together as a family, the child can only be entered on one parent's return. If they live apart, that is the situation in which one parent can say that the other parent will claim the child. If parents are never married or divorced and are sharing custody, the custodial parent can still file as Head of Household, get earned income credit and the childcare credit. The "non-custodial" parent can claim the child and get the child tax credit. But you have to say on the return that there is a written agreement. That agreement---Form 8332---is used by divorced or never married parents who do not live together with their child.
**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.**
