Forget "shared custody" For tax/IRS purposes the 2014 '"Custodial Parent" is the one with whom the child spent th most nights. The custodial parent had the right to claim the child as a dependent, the child tax credit, the child care credit, and Head of Household. The custodial parent can allow the noncustodial parent to claim the dependent and the child tax credit by giving them a signed Form 8332 which they must mail a copy of to the IRS. But only the custodial parent can claim the EIC, Head of Household, or Child Care credit.
So..the"other parent" can claim EIC if they are the custodial parent.
