No, only one parent can claim a dependent. The parent with whom the child spent the most nights has the right to claim the child. You have to literally count the nights. Since there are an uneven number of nights in the year, both parents cannot have the child the same number of nights.That parent can give the right to claim the child to the other parent by giving them an 8332 form, but the parent where the child lived most retains the right to the Earned Income Credit and Child Care credit and the right to claim Head of Household if they meet the requirements.
