"This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons." Can you provide the IRS publication where this is stated? I just want to make sure I filed correctly in 2013. I lived with my spouse and children up until September and I claimed all the child credits (EIC/HOH/Daycare/dependent) since it was in our divorce that I had the odd years. And then we split 50/50 the rest of 2013. If custodial parent is determined based on AgI when we both had them equal time during the year how would we know whose is higher?
