If the child is a qualifying child of both parents, they may choose which one will claim the credit. If there are two qualifying children, each parent may claim the credit on the basis of one of the children or one parent may claim the credit with both children. If both actually claim the credit on the basis of the same child or children, the parent who is entitled to the credit is the parent with whom the child lived for the longest period of time during the tax year, or the parent with the higher adjusted gross income (AGI) if the child lived with each parent for the same amount of time during the year.

Refer to Publication 596, Earned Income Credit, for full discussion of the earned income credit rules.

References:

• Publication 596, Earned Income Credit
• Tax Topic 601, Earned Income Credit

Source: www.irs.gov