Generally, when both parents may claim the child/children, the IRS uses tie-breaker rules to determine who is eligible to claim each child.
If both potential claimants are parents, then the first test is which parent the child lived with the most during the year (more than 50%). That parent is the eligible parent to claim the child(ren).
If it is a 50/50 split in time, the parent with the higher income (Adjusted Gross Income) is the one allowed to claim the child(ren).
The IRS tie-breaker rules are here. Also, this article is a useful resource on eligibility for claiming children/dependents: 2023 and 2024 Child Tax Credit: Top 7 Requirements
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