If you and the father were divorced or separated for the entire last six months of the year, then you can both list the child on your tax return. Otherwise, only one of you should include the child for benefits.
If you were the custodial parent (the parent she lived with longer during the year) then you will include her on your tax return but not claim her as a dependent. You will indicate that you are allowing the non-custodial parent to claim her as a dependent.
When parents are divorced or separated for the last six months of the year the IRS special rule applies and child-related benefits can be split as follows:
Custodial Parent: May qualify to claim the following
- Head of Household filing status
- Earned Income Credit
- Child and Dependent Care Credit (if applicable)
Non-Custodial Parent: May qualify to claim the following
- Claim the child as a dependent
- Child Tax Credit
For more information about the special rule for divorced or separated parents please view page 10, IRS Publication 504 below.
https://www.irs.gov/pub/irs-pdf/p504.pdf
