Son has permission to claim his daughter. She lived with him 4 mons in the year and he pays child support. Do I change the time she lived with him to 12 mons to correct

[TomD8]

With whom did the child live the other 8 months of the year?

[Gaybee]

the mother but she had no income in 2018

[Vanessa · Accepted solution]

No, to have an accurate return, you will need to keep it at 4 months if that is all she lived with him. The IRS does not allow the non-custodial parent to claim the child for the Dependent Care Credit or Earned Income Tax Credit, if you enter that the child lived with him for the entire year, he would incorrectly get those credits if he qualified based on income.

When the custodial parent gives the noncustodial parent the right to claim the child the benefit in previous years was the additional exemption.  There are no longer personal exemptions under the new tax law. By claiming her for the 4 months, he would still get the Child Tax Credit. But, he will not get any credits he is not entitled to, so it is best to answer the questions accurately.  Be sure to answer that the other parent is giving him the right to claim her this year. 

"A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC)" https://www.eitc.irs.gov/tax-preparer-toolkit/frequently-asked-questions/divorced-and-separated-pare...