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Deductions & credits
If the child lives with your for more then 1/2 the year (183 + days) then you have the right to claim the child using the IRS custodial rules. What may come into play and the other parent will need to be aware of is the new child tax credit rules for 2021 :
https://www.irs.gov/credits-deductions/advance-child-tax-credit-payments-in-2021
‎June 9, 2021
2:16 PM