My guess is that your partner should claim both children this year. With only $2500 of earned income, you will only get a small earned income credit and a small child tax credit (you won't get the full $2000 child tax credit in your situation). The other parent will qualify for the full child tax credit, which will probably be larger than any child tax credit and EIC you could claim. But that's just a guess. You have to test it both ways to know for sure. Be careful not to file your test tax returns by accident. Once you know what you want to do, be very careful to only file according to the method you decide.
