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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?

Answer:

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.

Additional Information:


Category: Earned Income Tax Credit
Subcategory: Qualifying Child Rules

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
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