the noncustodial parent may claim the child for purposes of the CTC and dependency deduction. But the noncustodial parent may not claim the child as a qualifying child for purposes of the DCAP exclusion, the DCTC, EIC, or head of household filing status; for these purposes the custodial parent is the only parent that can claim the child. The guidance includes five detailed examples based on hypothetical situations that illustrate how these rules apply.
FYI The NCP has never been allowed to claim EIC or Daycare. I am glad they are finally "clarifying it further" It comes up every tax year. I wonder how long it will be before NCP can no longer use MSA for their children as well, even though we pay the bills.
