If your child lives mostly with your ex-spouse, you are considered the noncustodial parent for tax purposes — even if you claim the child as a dependent.

Can I Still Claim My Child as a Dependent?

Yes — but only if the custodial parent (the one the child lives with most of the year) releases their claim to the child.

The custodial parent must sign IRS Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a similar written statement.

Without this form or a similar written statement, you cannot legally claim the child as a dependent, even if your divorce decree says you can.

Can I File as Head of Household (HoH)?

No — only the parent with whom the child actually lives for more than half of the year may qualify for Head of Household status. Even if you claim the child as a dependent with a signed Form 8332, that does not make you eligible for HoH filing status.

Which Tax Credits Can I Claim?

As the noncustodial parent (with a valid Form 8332), you may be eligible for:

• The Child Tax Credit (if all requirements are met)
• The Credit for Other Dependents, if applicable

However, you cannot claim:

• The Earned Income Credit (EIC)
• The Child and Dependent Care Credit
• The Head of Household filing status

Those benefits remain available only to the custodial parent.