Show Custodial Parents A Reminded i My Of cr O j 1 t I irr h Tax k J F Benefits Custodial parents who are divorced separated or married but living apart may be entitled to tax benefits even though the noncustodial parent is given the exemption for the child or children the Internal Revenue Service IRS says If H the custodial parent does not claim the child as an exemption he or she may still be allowed the Earned Income Credit The child must have resided with the custodial parent for more than half haH of the tax year The custodial parent may be considered unmarried and can qualify to f file e as Head of Household even if the divorce is not yet final providing that the other spouse did not live in the home for the last six months of the tax year the IRS says The rules for claiming the Child and Dependent Care Credit still apply even though the parent does not claim the child as a dependent More detailed information regarding these and other changes affecting divorced and separated taxpayers can be found in the free IRS Publication Tax Information for Divorced or Separated Individuals Publication Earned Income Credit and Publication Child and Dependent Care Credit and Employment Taxes for Household Employers These publications are available by calling or writing the IRS |