@Carl
Your answer needs correction ... I am sure you meant to indicate CTC not EIC ...
WHile the non-custodial parent "may" qualify for the EIC for the child, that's about it. They can't claim the child care credit, or any other credit (other than the EIC if they qualify) that the custodial parent qualifies for. It doesn't matter if the custodial parent actually claims the credit or not either.
