(NewsNation) — Parents, like other taxpayers, have less than three months to file their taxes between Jan. 27 and April 15.

Those are the respective dates for the first day the Internal Revenue Service processes tax returns for last year’s taxes and the final day, known as Tax Day, to file.

Parents can claim their children as dependents on their returns and can claim certain tax credits. But what happens when custody is split among households?

Who claims children on split custody tax returns?

Divorced, separated, or never-married parents who split custody with a child have specific rules to follow to avoid errors on their tax returns, as only one parent can claim the child.

The parent that houses the child for the most number of nights during the year, known as the “custodial parent,” is typically the person who claims the child on his or her tax return.

If the child lived with both parents an equal number of nights, the parent with the higher adjusted gross income should claim the child.

Claiming children, or “dependents,” opens the door to receiving certain tax credits and possibly receiving a larger tax refund.