FYI divorce degree is not relevant. IRS says custodial parent is where child spent most nights. For 2025 EITC income limits for HH, three children $68675. The custodial parent takes all credits except CTC if she signs form 8332 releasing child to noncustodial parent then he can take child as dependent, and CTC if all qualifications are met. You would use code Q for children she releases to ex