Which pair of taxpayers is entitled to split certain benefits for the same child, such as the Child Tax Credit and dependency? A father and mother who have never married and have not lived together for the last six months of the year, whose child is the custodial parent's qualifying child. A father and mother who have never married and have not lived together for the last six months of the year, whose child is their qualifying relative. A grandmother and mother who share a qualifying child. A grandmother and grandfather who are divorced, whose grandchild is the custodial grandparent's qualifying child. Mark for follow up