Frequently Asked Tax Questions And Answers
Keyword: Custodial Parent
8.1 Earned Income Tax Credit: Qualifying Child Rules
If the noncustodial parent receives permission from the custodial
parent to claim a child on his or her tax return, is the noncustodial parent
eligible for the earned income credit?
The noncustodial parent cannot claim the earned income credit on the basis of that child because the child did not live with that parent for more than half of the tax year, and therefore does not meet the residency test. The custodial parent may be able to claim the earned income credit.
Refer to Publication 596, Earned Income Credit, for the earned income credit rules.
References:
- Tax Topic 601, Earned Income Credit