In order to claim the EIC the child must live with the parent at least 183 nights (or more) during the tax year. The IRS will require a counting of nights when it is close. Parents that have close to equal time should keep day logs of each night the child spent with them. Written day-to-day logs of residency and activities are the best proof.
3 nights a week is (3X52=) 156 nights. 4 nights a week is (4x52=) 208 nights.
See “Children of divorced or separated parents or parents who live apart” in IRS Pub 17 for information.
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**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
