If you are claiming them as dependents, only you can claim them for any tax benefits, including Head of Household and day care credit. The father may NOT claim them for EIC.
You may have heard of a special rule in the case of divorced & separated (including
never married) parents. You are not eligible for this treatment. When the non-custodial parent is claiming the child as
a dependent/exemption/child tax credit; the custodial parent is still allowed
to claim the same child for Earned Income Credit, Head of Household filing
status, and day care credit. 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. The tax
benefits may not be split in any other manner.
