What is a custodial parent?

For tax purposes, a custodial parent is the parent who had custody of the child for the greater part of the year, or the parent with whom the child spent the greater number of nights during the year.

The custodial parent can claim the Earned Income Credit and Child Care Credit even if the child's other parent is claiming the child as a dependent on their tax return.

If you're the custodial parent, enter your child's information on the Your Dependents and Qualifying Children screen. If your child is not a dependent on your tax return, answer the questions to let us know that the child lived with you but you can't claim them as a dependent.

Unfortunately, if you're not the custodial parent, you're not allowed to claim the Earned Income Credit or Child Care Credit on your tax return.