Child Tax Credit
Question: May a noncustodial parent claim the child tax credit for a child if the custodial parent released a claim to exemption for the child on a Form 8332, and the noncustodial parent attached the release to the noncustodial parent’s return?
The noncustodial parent may claim the child tax credit for a child if the noncustodial parent is allowed a dependency deduction for the child and the other requirements for claiming the child tax credit are met.
- See the Instructions for Form 1040, U.S. Individual Income Tax Return or Instructions for Form 1040A, U.S. Individual Income Tax Return for information on who qualifies for the credit, and how to calculate it.
Category: Child Care Credit, Other Credits
Subcategory: Child Tax Credit