Greg and Corrine are U.S. citizens who were married and lived together until August when they divorced. They have two children, Toby, 6, and Lola, 8. The children lived with both of their parents until September, then they lived with their mother.

Greg's earned income and adjusted gross income are $19,251. Corrine's earned income is $14,751, and her adjusted gross income is $15,362.

What are Greg and Corrine's options?

	One can claim the credit on the basis of both children
	Each can claim the credit on the basis of a different child
	Either of the above
	Both parents can claim the credit for both children

Click here to view the Qualifying Child of More than One Person rules.