Child Tax Credit
Question: May a noncustodial parent claim the child tax credit for his or her child?
The noncustodial parent may only claim the child tax credit for a child if the noncustodial parent is allowed a dependency deduction for the child and the requirements for claiming the child tax credit are met. The noncustodial parent must also have a Form 8332 (PDF), Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, signed by the custodial parent and attach the form to the noncustodial parent’s return.
- 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