If the child lived with *you* more than 183 nights in 2016, then *you* are the custodian parent. ONLY the custodial parent (you) would fill out a 8332 form and give it to the other (non-custodial parent at that parent could claim the child's exemption and child tax credit. *You* do not need a 8332 since you are the custodial parent.
Higher AGI makes no difference for divorced or separated parents that lived apart for at least the last 6 months of 2016. AGI only is used to break a tie-breaker when both parents lived with the child more than half the tax year.
Only you can file HOH and the Child Care Credit if otherwise qualified to do so. No 8332 is necessary.
See below for all the requirements.
**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.**
