Not so fast. Which parent do the children live with? Only the custodial parent can file as Head of Household. The IRS cares about physical custody. The parent with whom the child lived for at least 183 nights is the custodial parent who can file as HOH, get earned income credit, and childcare credit. The NON-custodial parent can claim the child as a dependent and get ONLY the child tax credit---no other child-related credits.
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