Eic - each parent claims one but they live with mother

[zeros]

New client has two children that live 9 months with her. They each agreed to take one child each year as an exemption. Wouldn't mom be able to use both for the EIC? She has low income and would get a EIC if she could claim both.

[TaxGuyBill]

Are they married? Do the parents live together? How long did they live with the other parent?

If kids lived with the other parent for less than 6 months, the Mom claims EIC on both kids, and gives the other parent a 8332.

If kids lived with the other parent for more than 6 months, and Mom claimed both kids, the other parent would not be able to claim Head of Household. The other parent could be in a higher tax bracket, and the $4000 exemption and Head of Household could benefit the other parent more than EIC helps the Mom (depending on exact circumstances).

[Bonnie]

Yes, mother would claim both children for EIC because they lived with her for 9 months which is more than the 6 month requirement. File second child as qualifying child but not dependent

[zeros]

Not Married

Are they married? Do the parents live together? How long did they live with the other parent?

If kids lived with the other parent for less than 6 months, the Mom claims EIC on both kids, and gives the other parent a 8332.

If kids lived with the other parent for more than 6 months, and Mom claimed both kids, the other parent would not be able to claim Head of Household. The other parent could be in a higher tax bracket, and the $4000 exemption and Head of Household could benefit the other parent more than EIC helps the Mom (depending on exact circumstances).

They are divorced and the father has remarried. Children lived with dad for about 3 months Seems to me that mom should be able to take the EIC on both but dad will take the exemption on the one?

[TaxGuyBill]

They are divorced and the father has remarried. Children lived with dad for about 3 months Seems to me that mom should be able to take the EIC on both but dad will take the exemption on the one?

Yep. Just make sure that Mom gives Dad a 8332 so Dad files it properly.