Form 8332 is for a custodial divorced or separated parent who relinquishes the tax benefit for the dependent to a noncustodial parent. This form wouldn't apply to the situation you described.
If you and your partner live together, and you are both the parents of the children who live with you, then you both qualify to claim them and can decide between you to each claim one child on your separate tax returns. List only the child you are claiming on your tax return. If a child's SSN appears on more than one return, the second return will be rejected.
See this IRS webpage for more information on who qualifies for the Child Tax Credit.
To file as head of household, you must furnish over one-half of the cost of maintaining the household for you and a qualifying person. Therefore, only one of the parents will have contributed more than one-half of the cost of maintaining the household and be eligible to file as head of household. See here for more information.
For tax year 2022, the Child Tax Credit reverts back to the benefits available prior to the American Rescue Plan as follows:
- Reverts back to up to $2,000 for 2022 – 2025
- Each dependent child must be under age 17
- Refundable up to $1,400, but no longer fully refundable
- Advance payments were not issued for tax year 2022
- The credit is available if you earn up to $200,000 as single taxpayer or head of household (or up to $400,000 if you are a married couple filing jointly)
See this article for more information.
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