Which one of you is the custodial parent? The custodial parent is the one with whom the child spent the most nights---at least 183 nights. When two divorced or never married parents share custody, if there is a signed 8332, then the custodial parent can file as Head of Household, get earned income credit and the childcare credit. The non-custodial parent gets the child tax credit (or the $500 credit for other dependents if the child is older than 16).
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