Child support is not entered anywhere on a tax return; child support is not deductible nor is it taxable income for the person who receives it. As for who can claim the child---that is the custodial parent. Count up the number of nights the child was with you. Except in "leap" years, there is an uneven number of nights, so 50-50 is not actually possible.
Are you the custodial parent? Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody? Did one of you sign a Form 8332?
If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit. The non-custodial parent gets the child tax credit for children under the age of 17. If the child is 17 or older the non-custodial parent gets the $500 credit for other dependents.
If you and the other parent have a signed agreement, you need to indicate in MY INFO that you have such an agreement.
As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.
**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.**
