First of all---who does the child live with or spend the most nights with? As far as the IRS is concerned, the parent who has the child for the most nights in the year is the custodial parent and therefore the parent who can claim the child.
But sometimes a court order says that the custodial parent must sign a form 8332. If that form is signed, then the custodial parent still gets to claim earned income credit and the childcare credit but the non-custodial parent can get the child tax credit.
In the case of a single parent who is the custodial parent, that parent is also the one who can file as Head of Household.
So---who does the child live with, and is there a Form 8332 signed or ordered to be signed by either one of the parents?
**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.**
