NO.
There are special requirements which are covered in the Divorced and Separated Parents rules. However, dependency goes with the Child Tax Credit. Head of Household and Earned Income Credit go together.
In most cases,
because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying
child of the custodial parent. However, the child will be treated as the
qualifying child of the noncustodial parent if the rule for children of
divorced or separated parents (or parents who live apart)(discussed next)
applies.
Children of divorced or separated
parents (or parents who live apart). A
child will be treated as the qualifying child of his or her noncustodial parent
if all four of the following statements are true.
- The parents:
- Are divorced or legally separated under a decree
of divorce or separate maintenance,
- Are separated under a written separation agreement, or
- Lived apart at all times during the last 6 months of the
year, whether or not they are or were married.
- The child received over half of his or her
support for the year from the parents.
- The child is in the custody of one or both parents for
more than half of the year.
- Either of the following applies.
