What exactly are you trying to do? Are you trying to figure out which parent can claim the child? The IRS goes by who the child lived with the most---at least 183 nights. So the custodial parent is the one who can claim the child. If there is a signed form 8332, then there is a way to sort of "share" who claims the child:
Are you the custodial parent? Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody? Did one of you sign a Form 8332?
If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit. The non-custodial parent gets the child tax credit for children under the age of 17.
As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.
OR.....are you trying to figure out if the child was supported by a parent as opposed to being able to say they cannot be claimed as someone else's dependent?
https://ttlc.intuit.com/community/children-dependents/help/what-does-financially-support-another-per...
https://ttlc.intuit.com/community/dependents/help/when-do-i-have-to-answer-yes-to-being-claimed-as-a...
**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.**
