Applying this special test to divorced or separated parents. If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Only the custodial parent or other eligible taxpayer can claim the child as a qualifying child for these four tax benefits. If the custodial parent and another eligible taxpayer both claim the child as a qualifying child for any of these four tax benefits, the IRS will disallow all but one of the claims using the tie-breaker rule in Table 6.
Can someone decifer this %26quot;special test%26quot;?
Maybe an example would make it easy.
Child lives with Mom. Mom allows Dad to claim the child by giving him a Form 8332 which he files with his tax return.
Dad gets the exemption and the Child Tax Credit. That%26#039;s all that he gets. He files as Single.
Mom files as Head of Household, claims the Child Care Credit and Earned Income Credit.
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