I am the custodial parent because my child spent 190 nights with me last year, I have this documented on a calendar and have texts from her asking me to keep him extra (not sure if that would even be an acceptable doc to the IRS) plus I have an higher AGI than her so even if it was 50/50 for last year I would still be custodial. Anyway, she has it in her head that she is still the custodial parent because I agreed to let her claim him every year on our divorce papers... which I am letting her do...I have just taken the HOH status and put in his child care expenses on my taxes and put him as my "qualifying child who is not my dependent" on the 1040A...I filed first and already got my return...she is just now filing and said she isn't turning in the 8332 because she doesn't need to because she is custodial... I am just concerned that this is going to come back on me somehow...plus it also bothers me that she thinks she is correct and will be claiming credits that she is not entitled to and in my opinion committing tax fraud.
