The IRS cares which parent the child spent the most nights with during the tax year. If your child spent at least 183 nights with her other parent, that parent is the custodial parent. If you and the other parent have a signed Form 8332 you can claim your daughter for ONLY the child tax credit. The custodial parent can file as Head of Household, and get earned income credit (if she is otherwise eligible). If you do not have a signed Form 8332, then you cannot claim your daughter on your tax return. Child support is not entered on a tax return, nor does it entitle you to claim the dependent.
If your child earned less than the standard deduction amount, she is not required to file a tax return, but may want to file in order to seek a refund if tax was withheld from her W-2 wages. If she files a return she must say on her own return that she can be claimed as a dependent on someone else's tax return.
**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.**
