Since there is usually an uneven number of nights in a year, it is generally very unlikely that each parent had physical custody of a child for exactly half of the year. If there is a very close physical custody split, you and the other parent either need to agree on who will claim that they are the custodial parent or you need to track the number of nights that the child stays with you and with the child's other parent to determine who can claim the child for the
Earned Income Credit.
In order to claim your child for the
Earned Income Credit, your child must have lived with you for more than half of the year. So, if your child lived with you for 6 months and 1 day (or more) during 2025, you are eligible to claim your child for the
Earned Income Credit.
If your child lived with you for more than 6 months (6 months and a day) and less than 8 months, select 7 months as the time your child lived with you.
See
IRS Publication 504 for more details on how to determine dependency status.