It will depend on who the children actually live with. As far as the IRS is concerned the custodial parent is the one who the child spends the most nights with--at least 183 nights in the tax year. The custodial parent is the one who can file as Head of Household, and get earned income credit and the childcare credit.
IF there is a signed Form 8332 then the non-custodial parent can get the child tax credit. The non-custodial parent CANNOT file as Head of Household, get EIC, or education credits based on claiming the child as a dependent.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
