Divorced parents where non-custodial parent has right to claim child as dependent
Child lives with TP more than half yr.
both parents provided > half of child's support
Other parent has been given "exemption" by form 8332
For TP child is not a dependent but is qualifying person for
- HOH (if TP not married and paid for > half the cost of keeping up the home)
- EIC (if both have valid SSN)
- Child and dependent care credit (if child is <13)
For non-custodial parent child is a dependent and a qualifying child for
- CTC or credit for other dependents
- Education credit
- Premium tax credit