Child Tax Credit

Yes, a noncustodial parent may claim the child tax credit for his or her child if he or she is allowed to claim the child as a dependent and otherwise qualifies to claim the child tax credit.

A noncustodial parent must also attach to his or her return a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar statement, signed by the custodial parent to claim the child as a dependent.

See the Instructions for Schedule 8812 (Form 1040), Credit for Qualifying Children and Other Dependents for more information.

• Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents?
• Whom May I Claim as a Dependent?
• Publication 17, Your Federal Income Tax (For Individuals) (PDF)

Yes, you may claim the child tax credit (CTC)/additional child tax credit (ACTC)/refundable child tax credit (RCTC)/nonrefundable child tax credit (NCTC) or credit for other dependents (ODC) as well as the child and dependent care credit on your return, if you qualify for those credits.

• If you qualify for any of these credits, you may claim the credit(s) on Form 1040, U.S. Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors or Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
• Complete Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents. The Instructions for Schedule 8812 explain the qualifications for CTC, ACTC, RCTC, NCTC, ODC; the requirements for taxpayer identification numbers (TINs); and how to calculate the credits. Refer to Part III of Schedule 8812 to calculate an additional tax if you received excess advanced CTC payments during 2021.
• To claim the child and dependent care credit, you must also complete and attach Form 2441, Child and Dependent Care Expenses. The Instructions for Form 2441 explain the qualifications for the child and dependent care credit and how to calculate it.
• Attach the appropriate form or schedule to your Form 1040, Form 1040-SR, or Form 1040-NR.

• Child and Dependent Care Credit FAQs
• 2021 Child Tax Credit and Advance Child Tax Credit Payments Frequently Asked Questions
• Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents?
• Publication 17, Your Federal Income Tax for Individuals
• Am I Eligible to Claim the Child and Dependent Care Credit?

No, you may not claim the child tax credit for a child with an ITIN. The child must have an SSN to be a qualifying child eligible for the child tax credit (CTC), additional child tax credit (ACTC), refundable child tax credit (RCTC) or the nonrefundable child tax credit (NCTC).

• To be a qualifying child for the CTC, ACTC, RCTC or the NCTC, the child must be a U.S. citizen, U.S. national or U.S. resident alien, and must not have attained age 18 by the end of the tax year.
• The Instructions for Schedule 8812, Credit for Qualifying Children and Other Dependents, explain who qualifies for the CTC, ACTC, RCTC, NCTC, the requirements for taxpayer identification numbers (TINs), and how to calculate the credits. Refer to Part III of Schedule 8812 to calculate an additional tax if you received excess advanced CTC payments during 2021.
• Attach Schedule 8812 (Form 1040) to Form 1040, U.S. Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors or to Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

• 2021 Child Tax Credit and Advance Child Tax Credit Payments Frequently Asked Questions
• Publication 501, Dependents, Standard Deduction and Filing Information
• Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents?