Only the CUSTODIAL parent can claim the childcare credit, earned income credit or file as Head of Household using the child as a qualifying dependent to file as HOH. The NON-custodial parent can get the child tax credit.
The IRS cares about who the child lived with ----the parent who had the child for the most nights ----at least 183 nights of the tax year. That is the custodial parent as far as the IRS is concerned.
**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.**
