This year the IRS uses the term “qualifying child” to determine whether you are entitled to certain tax benefits, namely:

The exemption for the child.

The child tax credit.

Head of household filing status.

The credit for child and dependent care expenses.

The earned income credit.

For divorced or separated individuals filing separate returns, these benefits go to one or the other parent. In other words, you and your ex cannot agree to divide these tax benefits between you.