The bottom line is that if you claimed a child you were not entitled to claim or chose not to claim, you will have to amend and remove the child so that the other party can claim them.
As Divorced or Separated Parents who did not live together, you have special rules. If you did live together, only one of you can claim the child and all the benefits that go with them.
As divorced or separated, as above, if you are the custodial parent, then you can claim Head of Household, EIC and Child Care. Even if you release the claim of exemption to the other party and allow them to claim the dependency and Child Tax Credit, they does not qualify for the other status and credits.
