Who Gets to Claim the Child After a Split? Custodial vs. Non-Custodial Rules
After a split, the IRS usually gives child-related tax benefits to the custodial parent—the one with more overnights during the year. If time is exactly equal, a tie-breaker awards the child to the parent with the higher AGI. Form 8332 can transfer dependency, but it doesn’t transfer Head of Household or EITC. IRS+2IRS+2 IRS definitions … Read more