Do I need form 8332 if unmarried, living together, claiming HoH, and letting the other parent claim the children?

[crazychic42]

My children's father and I have lived together all year with our two children. We split the rent. I pay all utilities and groceries: making me HoH. If we split the child benefits by him claiming them (child credits)and me filing HoH (higher deduction and EITC), will I need to include a form 8332? 

Everything I read is for custodial parent vs non custodial. We were never married, simply live together as coparents. So the term custodial does not really fit the situation.

[macuser_22]

If you both live with the child, you can agree who claims the child and all the benefits. The child can only be on one return and not on the other at all. The benefits cannot be split.

Per the IRS: in order for parents to split the benefits the parents must have lived apart at all times during the last 6 months of the year, whether or not they are or were married.
https://www.irs.gov/publications/p17#en_US_2017_publink1000170897

The dependent interview is confusing since it asks about custody without really explaining what that means. That can lead you to answer the questions in a manner that gives credits to both parents when they both live with the child which is not allowed. The child can only be on one parents tax return and not on the other at all.

*Only* divorced or separated parents that have lived apart for the last 6 months of the year can have a *custody* agreement. The parent that physically lived with the child is the custodial parent and the parent that did not live with the child the non-custodial parent. Under those circumstances the custodial parent can release the child's exempt to the non-custodial parent who did not live with the child with a 8332 form (which is a custody agreement).

When *both* parents live with the child, no such custody agreement can exist since both parents have equal custody and there is no non-custodial parent. The dependent and all the benefits can only be claimed by one parent.