Hold on. If I read form 8332 correctly, the custodial parent (unmarried parent earning more income) can release claim to some tax benefits (child tax credit, credit for other dependents), but still take the EIC, dependent care credit, and/or head of household filing status.
So I would interpret this as custodial parent can get dependent care benefits, and noncustodial parent can take the child tax credit for the same child as long as 8332 is filed.
