Head of household, earned income credit and dependent care credit eligibility

[fredhenning]

Does a single parent qualify for head of household, earned income credit and dependent care credit even though taxpayer gave up the federal exemption and child tax credit right to the child through a divorce agreement. Taxpayer is custodial parent and paid over half support of the child.

[Clemrick]

The custodial parent can qualify for HOH, and claim EITC and dependent care credit when signing a Form 8332. Even though the divorce agreement states this, the IRS wants their Form 8332 used. TaxBook pages 3-7 through 3-11.