There is a post here from a long time ago in which the person states:

"Federal law prohibits parents from "taking turns" claiming the EIC unless the child actually changes residence each year. When a non-custodial parent claims the EIC (for household with child), he or she runs the risk of severe penalties as well as the certainty of having to pay back all EIC amounts improperly received. A custodial parent who assists in this violation of the tax code also risks exposure to IRS penalties."


In my situation, my sons father and I alternate who takes him for spring break each year, so he is with me an extra 2 weeks one year and with dad and extra 2 weeks the next. In this circumstance is it ok that we take turns claiming the EIC because I file as the "Custodial Parent" one year and Dad does the next. According to the IRS the "Custodial Parent" is the one who has the child for more than 6 months, even if that means one of us has him for 190 days while the other has 175. Will the IRS care that the custodial parents switches from year to year?