Divorced client with 4 kids...tie breaker rule questions

Client got divorced during 2022 and has 4 kids ages: 14, 16, 18 (in college), 19 (in college).

Divorce decree states that Dad gets to claim 14 and 19 year old and mom gets to claim 16 and 18 year old every year. Joint custody of all kids.

My understanding is that the divorce decree can't override tax law so must confirm that he's actually eligible to claim the 2 kids. Also must determine if Form 8332 is necessary.

Per IRS: the custodial parent is the parent with whom the child lived for the longer period of time during the year. In most cases, because of the residency test, the custodial parent claims the child on their tax return.

I asked the client: did the (2 kids he specified as dependents) spend more than 50% of their time with you during 2022. He said yes.

So we're good right to claim the kids as dependents? No 8332 necessary since he's the custodial parent?

This is especially important on this return because he's claiming HOH, EIC, and AOTC. I think I've done about 3 EITC returns in my 10 year so definitely not a strong point.

On the EIC due diligence checklist in Drake it states:

Identify the below document the taxpayer provided to you and that you relied on to determine the taxpayer's EIC eligibility. School records, landlord statement, healthcare provider statement, medical records statement, etc. He didn't provide any of these these and really what could he provide to show that the kids lived with him for more than 50% of the time?? He and his ex-wife live within 5 miles of each other. Does this mean I shouldn't take EITC??

You didn't say whether the now-divorced parents were living together during 2022? The tie-breaker rules would only come into play if the children were a qualifying child of both parents. If so, the tie-breaker rules allow the parent with the higher AGI to claim the child.

It's possible all the children lived with both parents more than 183 days during the year if the parents lived under the same roof for part or all of the year and are a qualifying child of both parents.

You didn't say whether the now-divorced parents were living together during 2022? The tie-breaker rules would only come into play if the children were a qualifying child of both parents. If so, the tie-breaker rules allow the parent with the higher AGI to claim the child.

It's possible all the children lived with both parents more than 183 days during the year if the parents lived under the same roof for part or all of the year and are a qualifying child of both parents.

The divorced parents didn't live together at all in 2022. They separated in 2021.