My ex husband gets to claim our son for the 2018 taxes can I still get the earned income credit?

[lisa0619]

My ex husband can claim our son for 2018. I claimed him for 2017 so every other year I claim my son. so for 2018 I can't claim him but can I still get earned income credit? I don't want to make a mistake because I did that one year and had to amend the return. It will allow my ex husband to still claim him even if I can claim him under the earned income credit?

[Texas Roger · Accepted solution]

Whether or not you can claim your son for EIC and some other tax benefits depends on who was the custodial parent who the child lived with 183 nights or more in 2018. If you are that parent, you can claim those benefits while allowing your ex to claim the dependency and child tax credit or family credit.

Here is how it works:

For divorced or separated parents or parents who live apart, the custodial parent, if eligible, or other eligible person who the child lived with for more than half the year (183 nights in 2018), can claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 

The non-custodial parent, if allowed by divorce decree or consent of the custodial parent on form 8332 or similar signed statement, can claim the dependency  and child tax credit. For post-2008 divorce decrees or agreements, form 8332 or similar signed statement is required. The child tax benefits cannot be split any other way.