The parent who can claim a child on taxes is usually the one the child lives with more nights during the year (the “custodial” parent), and only one parent can claim the child in a given tax year.

Basic IRS rule

  • If you are not filing a joint return together, only one taxpayer can claim the child as a dependent for the year.
  • In most situations, the custodial parent (the one the child lived with the most nights) gets the right to claim the child as a dependent and access related benefits like Head of Household status, Earned Income Credit (if eligible), and child‑care credits.

How the IRS decides “which parent”

When parents do not agree or both try to claim the child, the IRS applies “tiebreaker” rules.

  • Step 1: The parent the child lived with more nights during the year wins (custodial parent).
  • Step 2: If the child lived with each parent the same number of nights , the parent with the higher Adjusted Gross Income (AGI) is treated as the custodial parent for dependency purposes.
  • Step 3: If neither parent qualifies, the IRS can deny both claims and the child might be treated differently (for example, as a qualifying relative for someone else in limited situations).

Special case: 50/50 or joint custody

With 50/50 schedules, the law still needs a single “winner” each year.

  • If nights are truly equal, the parent with the higher AGI is entitled to claim the child as a dependent by default.
  • Many co‑parents choose to alternate years or assign different kids to different parents, but that is a private agreement; the tax rules still apply and the IRS will use nights and AGI if there is a conflict.

When the non‑custodial parent can claim

A non‑custodial parent can claim the child only if the custodial parent formally gives up that claim for the year.

  • The custodial parent must sign IRS Form 8332 (or a similar statement) releasing the dependency exemption/Child Tax Credit to the other parent for that year.
  • In that case, the non‑custodial parent can usually claim:
    • The Child Tax Credit (if all other requirements are met).
  • The custodial parent still generally keeps:
    • Head of Household filing status (if otherwise eligible).
    • Earned Income Tax Credit.
    • Child and Dependent Care Credit.

Even if both parents agree informally, the IRS only respects the release if the custodial parent signs the proper form for that year.

If both parents claim the child anyway

If both returns claim the same child’s Social Security number:

  • The second e‑filed return will usually reject , and that filer must fix and refile without the child or on paper.
  • If both are processed (often after paper filing), the IRS may:
    • Send letters to both parents.
    • Ask for proof of where the child lived and with whom.
    • Apply the tiebreaker rules (nights with each parent, then AGI) and disallow one parent’s claim.

Practical “which parent should claim” approach

From a planning standpoint (especially when parents are cooperative), the “best” parent to claim the child is often the one who creates the largest overall tax benefit for the family unit. Common considerations:

  • Who qualifies for Head of Household status with the child.
  • Who can use the Child Tax Credit most efficiently (higher tax liability to offset).
  • Whether either parent qualifies for Earned Income Tax Credit or child‑care credits.
  • Each parent’s income level and marginal tax rate.

Parents often have a tax pro or software run sample returns both ways (within the legal rules above) to see which setup yields the best combined outcome, then they structure their agreement (and any Form 8332 releases) around that.

TL;DR at bottom:

  • By default, the parent the child lives with most of the year claims the child.
  • If custody is exactly 50/50, the parent with the higher AGI gets the claim.
  • The custodial parent may sign Form 8332 to let the other parent take the Child Tax Credit, but keeps Head of Household and certain other credits.
  • Only one parent can claim the child each year; if both do, the IRS will apply these rules and remove the claim from one return.

Information gathered from public forums or data available on the internet and portrayed here.