How do I enter children of divorced parent when they take turns taking dependents

[Terry53029]

Depends on which parent is the custodial parent. (who does children live with) 

[JADinAZ]

Sorry - I should have given more info.  3 children.  Oldest lives with Mom (my client) for most if not all of the time, so I'm using 12 months, and he was 17 in 2024.  Younger 2 are 6 months (yes 6/6 when I asked Mom) with each parent, and divorce agreement says the younger 2 are on Dad's 2024 return.  Mom qualifies for HoH with at least the oldest child, and he's too old for the child tax credit in 2024.  She doesn't qualify for the EIC because of income.  I'm assuming she doesn't get the child credit for younger 2 since she's not claiming them as dependents in 2024.  So I don't think it matters - but - I'm thinking I add 2 younger children with code Q?

And would your answer be different if Mom says "well actually younger 2 actually lived with me for 7 months if you carefully count the nights - or 9 or whatever".

I don't think it will matter on the numbers if I leave 2 younger off of the returns because she's already got the HoH covered, but oldest is 18 in 2025 so it may matter going forward.  So I'm wondering if this falls into "it's a good idea" category.

Thanks for your time!

[Terry53029]

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 

[BobKamman]

Still not enough details, and what's the question?  They alternate both younger children? So he claims two for 2024, and she claims two for 2025?  I'm sure there was a good reason for both just claiming one every year.  The divorce decree is highly relevant if one of them doesn't follow it and the other wants to enforce it in state court, especially if there is no custodial parent (equal nights because of summer camp or grandparent visits).  

Yes, I would enter all three of them and use Q for those not claimed.  That way it's easier to track the SSN and DoB.  IRS is not going to get involved unless a kid is claimed by both.  Potential problem is when the older kid leaves home and both parents want to claim HoH.  Best solution is for one of them to remarry.