Can I claim my qualifying child if I am divorced or separated?

Per the IRS, a qualifying child is usually considered the child of the custodial parent. The custodial parent is the parent that the child lived with for the greater number of nights during the year. The other parent is considered the noncustodial parent.

Note: If you’re unsure if you would be considered a “parent” by the IRS, see the Guide to Claiming Dependents for what qualifies under the relationship test.

If the child lived with both parents an equal number of nights, the custodial parent is the one with the higher AGI. However, the child can be treated as the qualifying child of the noncustodial parent if all of the following are true: 

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