Qualifying Child Rules
Question: If the custodial parent releases a claim to exemption for a child by signing a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar statement, may the noncustodial parent claim the child as a qualifying child for the earned income credit?
Generally, no. The noncustodial parent may not claim a child as a qualifying child for the earned income credit based on the custodial parent’s release of a claim to exemption for the child.
- The custodial parent may be able to claim the child as a qualifying child for the earned income credit if the residency test and all the other requirements are met.
Note: For income tax purposes, the custodial parent is, generally, the parent with whom the child lives for the greater number of nights during the year.
Category: Earned Income Tax Credit
Subcategory: Qualifying Child Rules