If the child was with each parent for an equal number of nights, generally the custodial parent is the parent with the higher adjusted gross income. The noncustodial parent can't treat the child as a qualifying person (and therefore, cannot claim the Child and Dependent Care Credit), even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents.
For more information, please see Who is a Qualifying Person for the Child and Dependent Care Credit?
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