Here’s what HIVE AI had to say about “Which parent can claim the child-related credits when parents are divorced or separated in 2025?”:
General rule for 2025 (returns filed in 2026)
- Usually, the custodial parent (the parent the child lived with for more nights during 2025) is the parent who can claim the child as a dependent and, therefore, the child-related benefits tied to that dependent. 3
If parents are divorced/separated (or lived apart the last 6 months of 2025): credits split into two buckets
1) Credits the noncustodial parent can claim only if the custodial parent releases the claim (Form 8332 or equivalent)
- Child Tax Credit (and Additional Child Tax Credit, if otherwise eligible)
- Credit for Other Dependents
This happens when the custodial parent signs Form 8332 (or a substantially similar statement) and the noncustodial parent attaches it to their return for the year(s) released; the release is what allows the noncustodial parent to claim the child tax credit/credit for other dependents even though the child lived more with the custodial parent. 4 1
Note: One condition of the special divorced/separated-parents rule is that the child received over half of their support from one or both parents. 2
2) Benefits the custodial parent generally keeps even if Form 8332 is signed
Even if the noncustodial parent is allowed to claim the child for the child tax credit/ODC via Form 8332, Form 8332 does not transfer these benefits to the noncustodial parent:
- Head of household filing status (if otherwise eligible)
- Earned Income Credit (EIC)
- Child and Dependent Care Credit
- Exclusion for dependent care benefits
These generally stay with (and are determined by) the custodial parent (or potentially another eligible person under tie-breaker rules), not the noncustodial parent. 4 1 3
If both parents try to claim the same child for the same benefit
- If both parents claim the same child as a qualifying child and don’t qualify for the divorced/separated special rule (or don’t follow it), the IRS applies tie-breaker rules; a key factor is which parent the child lived with longer during the year. 4 3
If you tell me (1) how many nights the child spent with each parent in 2025 and (2) whether a Form 8332 release was signed (and for which year), I can map exactly which parent can claim which credits.
Sources
1 – IRS – Publication 504 Divorced or Separated Individuals
2 – IRS Credits and Deductions – Tax benefits eligibility chart for families and individuals at a glance
3 – Dependents 3
4 – Publication 504 (2025), Divorced or Separated Individuals
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