Keyword: Custodial Parent

This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

If the noncustodial parent receives permission from the custodial parent to claim a child on his or her tax return, is the noncustodial parent eligible for the earned income credit?

The noncustodial parent cannot claim the earned income credit on the basis of that child because the child did not live with that parent and does not meet the residency test. The custodial parent may be able to claim the earned income credit.

Refer to Publication 596, Earned Income Credit, for the earned income credit rules.

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