If I have legal custody of my child(ren) can somebody else claim them ?
The IRS will generally go with what the court order has stated. To qualify for the Earned Income Tax Credit, generally the child must live with you for more than six months. To qualify for the Child Tax Credit whoever is granted the credit in the court settlement will have the right to claim the child(ren). It is in the best interest of all parties to agree on an arrangement and have the court approve it. This will eliminate misunderstandings in the future.