Child of Divorced Parents - special rules

What if the parents were never married?

If the parents were never married, the special rule above for divorced or separated parents applies.

Special rule for qualifying child of more than one person

If a child is treated as the qualifying child of the noncustodial parent under the rules above, the noncustodial parent can claim:

• a tax exemption and

• the child tax credit for the child.

What can the noncustodial parent not claim?

The noncustodial parent is not allowed to claim the child as a qualifying child for:

• head of household tax filing status

• the credit for child and dependent care expenses or

• the earned income tax credit

Non custodial parent dependent claim checklist

Tax Exemption	YES
Child Tax Credit	YES
Head of Household tax filing status	NO
Credit for Child and Dependent Care Expenses	NO
Earned Income Credit	NO