The IRS cares about physical custody. The parent with whom the child spent at least 183 nights is the custodial parent. Paying child support is irrelevant to whether the other parent can claim the dependent. Child support paid or child support received is not even entered on a tax return. There are no deductions for traveling or taking the children for visits to the other parent.
Are you the custodial parent? Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody? Did one of you sign a Form 8332?
If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit. The non-custodial parent gets the child tax credit for children under the age of 17.
As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.
**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.**
