Wow, I'm finding conflicting answers on this.
A CPA firm in LA is claiming that the custodial parent gets the credit, regardless of who gets to claim the dependency and CTC. And yes, I know CPAs can be wrong, but you'd think they wouldn't post something on their web page without checking it.
The only thing I can find in IRS Pub 970 is: " For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. "
Boy, that's not helpful.
