No, because a question like "which of these non-cohabiting parents is factually speaking the one that's actually raising the child" is not something you can aut

No, because a question like "which of these non-cohabiting parents is factually speaking the one that's actually raising the child" is not something you can automatically discover. The EITC is actually a social welfare measure masquerading as a tax policy, and subject to all the problems that implies.