dependency exemption vs other credits

[Janitor Bob]

Mom & Dad are divorced.  Child lives with mom all year and mom provides all of child's support.  Mom and Dad alternate claiming the dependency exemption for the child.

Soooo...every year, Mom can claim HOH filing status, Child Tax Credit, and EIC based on the child.  Dad gets to claim the dependency exemption, and any education credits only every other year.  Mom only gets to claim education credit when it is her year to claim the dependency exemption.

Sound right?

[gfizer]

Sounds right except that the child tax credit follows the dependency exemption.

[Janitor Bob]

Just now, gfizer said:

Sounds right except that the child tax credit follows the dependency exemption.

correct...thanks