taking turns may be improper unless the custodial parent provides the non custodial parent with form 8332. during a tax year one one person can be custodial parent - the one the dependent lived with for more than 1/2 the year.
If someone else enrolled an individual in your tax family in
coverage, and APTC was paid for that individual’s coverage, you
must file Form 8962 to reconcile the APTC. You need to obtain a
copy of the Form 1095-A from the person who enrolled the
individual.
Tax family. For purposes of the PTC, your tax family consists of
the following individuals.
• Your dependents whom you claim on your 2018 tax return.
