For purposes of the child credit, a child of divorced parents is considered a dependent of the custodial parent unless that parent agrees to allow the noncustodial parent to claim the child as a dependent.

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This is true according to IRS rules. The custodial parent is typically the parent with whom the child lives for the majority of the year, and they have the right to claim the child as a dependent, unless they agree to allow the noncustodial parent to claim the child instead.

For Purposes of the Child Credit, a Child of Divorced