Question:   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?

Answer:   No. 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.