In a true 50/50 custody year, the IRS doesn’t let both parents claim the same child. The tie-breaker rule awards the child to one parent—if overnight time is exactly equal, the win goes to the parent with the higher AGI. Private “alternating years” deals don’t override this if both file. IRS+1
The tie-breaker rule in plain English (and why it matters)
When more than one person could claim the same child, the IRS applies, in order:
- If only one claimant is a parent, the parent wins.
- If both are parents and didn’t file jointly, the child goes to the parent the child lived with longer during the year (more overnights).
- If time is exactly equal, the parent with the higher AGI wins.
This single decision controls who can claim the child as a qualifying child for dependency-based benefits. IRS+1
Bottom line: More nights wins; if nights are exactly tied, higher AGI wins. Don’t rely on side agreements when filing with the IRS. IRS
What the tie-breaker does and doesn’t decide
- Decides: Who can treat the child as a qualifying child for dependency, which flows through to the Child Tax Credit (CTC) and often interacts with other benefits. IRS
- Doesn’t magically grant: Head of Household (HOH) status or EITC to the non-winning parent via a signed Form 8332. Form 8332 can let the noncustodial parent claim dependency/CTC, but it does not transfer HOH or EITC—the form literally says so. IRS
Bottom line: 8332 = dependency release, not HOH or EITC. Residency and support still control HOH; EITC with a child follows where the child actually lived. IRS+2IRS+2
Who usually gets what in a 50/50 year
| Benefit | What the IRS looks at | In a true 50/50 | Notes |
|---|---|---|---|
| Dependency (qualifying child) | Tie-breaker: overnights → higher AGI if exactly equal | Goes to higher-AGI parent when nights are exactly equal | If one parent had even 1 more night, that parent wins. IRS |
| Child Tax Credit (CTC) | Dependency + SSN & age tests | Follows who claims the child | 8332 can let noncustodial claim CTC—but doesn’t move HOH/EITC. IRS |
| EITC (with a child) | Child must live with you > half the year (residency) | With exactly equal time, higher-AGI parent (tie-breaker winner) is treated as having the QC for EITC | Only one person can use the child. IRS+1 |
| Head of Household (HOH) | Unmarried/“considered unmarried,” paid > 50% home costs, qualifying person lived with you > half the year | If time is exactly equal, the parent who wins the child via tie-breaker is the only one who could possibly meet the “> half the year” residency test with that child | HOH depends on residency & support, not 8332. IRS |
Bottom line: In exact 50/50, the higher-AGI parent typically ends up with dependency, CTC, EITC (with that child), and possibly HOH—if the support test is met. IRS+1
Five practical 50/50 scenarios (worked through)
1) Exactly equal overnights; Parent A AGI $68k; Parent B AGI $62k
- Tie-breaker result: Parent A (higher AGI) wins the child. IRS
- Credits: Dependency & CTC to A; EITC with a child can only be claimed by A if income fits EITC ranges; HOH may be available to A if A also paid >50% of A’s home and other HOH tests are met. IRS+2IRS+2
- Loser’s options: Parent B may explore no-child EITC (age/dependency rules apply) or claim Single. IRS
Bottom line: AGI breaks the tie; 8332 doesn’t change EITC/HOH outcomes.
2) Near-equal time; Parent B has 184 nights; Parent A has 181
- Tie-breaker result: Parent B wins (more nights). IRS
- Credits: B gets dependency → CTC; B is the only one eligible for EITC with a child, assuming income limits; HOH also possible for B if support test is met. IRS+2IRS+2
Bottom line: One extra overnight flips every residency-based benefit.
3) Custodial A signs Form 8332 to Noncustodial B
- Facts: Child actually lived > half the year with A; A signs 8332 so B can claim dependency/CTC.
- Outcomes: B may claim CTC (dependency released) but cannot claim EITC with this child or HOH via 8332. A can still claim HOH and—if otherwise eligible—EITC with the child because the child lived with A. IRS+2IRS+2
Bottom line: 8332 moves CTC, not HOH/EITC. Residency rules still rule.
4) Parents alternate years by agreement; both file for the same year anyway
- Tie-breaker result: IRS ignores private alternation if both file; applies overnights → higher AGI. One claim stands; the other is delayed/denied. IRS+1
Bottom line: Coordinate before filing or expect notices and refunds held up.
5) Equal time; Parent A remarries in October (MFJ); Parent B unmarried
- Tie-breaker still based on AGI of the competing parents. If time is exactly equal, compare A’s AGI (with new spouse if filing jointly) vs B’s AGI—the higher AGI parent wins the child. IRS
- Credits: The winner (A or B) takes dependency and may qualify for HOH only if not MFJ and other HOH tests are met; if A files MFJ, HOH isn’t relevant. EITC with a child follows the winner if income/residency tests fit. IRS+1
Bottom line: A late-year marriage can change AGI and the tie-breaker outcome.
Paper trail that prevents problems (checklist)
- ☐ Overnight log by date (include holidays/travel notes).
- ☐ School/daycare/medical records with address & dates that reflect residency.
- ☐ Written coordination: If you plan to alternate years, put it in writing and confirm who is filing this year.
- ☐ If using 8332, keep the signed form and understand it doesn’t move HOH or EITC. IRS
- ☐ Support proof for HOH (lease/mortgage, utilities, insurance, grocery totals). IRS
Bottom line: Clear overnight counts + coordinated filing = no tie-breaker audit trail later.
Common mistakes (with quick fixes)
- Assuming 50/50 = each parent takes half the credits
- Fix: Only one parent gets the child under IRS rules; equal time → higher AGI. Coordinate before filing. IRS
- Thinking Form 8332 transfers HOH/EITC
- Fix: 8332 only releases dependency (CTC). HOH/EITC hinge on residency/support. Show your co-parent the IRS form language. IRS
- Counting “time with” instead of overnights
- Fix: Nights are what matter. One extra overnight decides the winner. IRS
- Both parents file the child “just to see who gets it”
- Fix: Don’t. Expect notices and refund delays. Use tie-breaker before e-file. IRS
- Trying for HOH without paying >50% of home costs
- Fix: Add up all eligible housing/household costs; HOH fails if you’re ≤50%. IRS
Disclaimer
This guide is general information, not tax advice. Your facts matter and rules can change. Confirm with the IRS or a qualified tax professional before filing.
Sources
- IRS—Tie-Breaker Rule (official). Last checked: Nov 6, 2025. IRS
- IRS—Qualifying Child rules (EITC page): “Only one can claim,” tie-breakers, residency. Last checked: Nov 6, 2025. IRS
- IRS—Publication 501: HOH & qualifying person rules; dependency. Last checked: Nov 6, 2025. IRS
- IRS—Publication 596: EITC residency and eligibility framework. Last checked: Nov 6, 2025. IRS
- IRS—Form 8332 (PDF): Doesn’t transfer HOH/EITC. Last checked: Nov 6, 2025. IRS
FAQs
1) In 50/50 custody, who claims the child?
If nights are exactly equal, the parent with the higher AGI wins under the IRS tie-breaker rule. If one parent has even one more night, that parent wins. IRS
2) Can both parents claim HOH for the same child in a 50/50 year?
No. Only one parent can have a qualifying person for HOH. Equal time triggers the tie-breaker; the non-winner can’t use that child for HOH. IRS
3) If I sign Form 8332, can my ex take EITC or HOH?
No. 8332 releases dependency (CTC) only; it doesn’t transfer EITC or HOH. IRS
4) What if we agreed to alternate years?
Agreements don’t bind the IRS if both file. If both claim the child, the IRS applies tie-breakers and will deny one claim and delay refunds. Coordinate before filing. IRS
5) Does “time during the day” matter or just overnights?
Overnights decide custody for IRS purposes; track nights, not hours. IRS
6) Can the losing parent still get EITC?
Maybe the no-child EITC (if age/income rules fit), but not the with-child EITC based on that child. IRS