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.

If you don’t have a taxpayer identification number (TIN) by the due date of your return (including extensions), you may not claim the child tax credit (CTC)/additional child tax credit (ACTC) on either your original or an amended return. However, if you apply for an ITIN on or before the due date for your return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS considers the ITIN as issued on or before the due date of the return. Also, you may not claim the CTC/ACTC on either your original or an amended return for a child who doesn't have a social security number (SSN) by the due date of your return (including extensions), even if that child later gets an SSN.

See the Instructions for Form 1040 and 1040-SR, U.S. Individual Income Tax Return for information on who qualifies for the credit, TIN requirements, and how to calculate the credit.

• Publication 972, Child Tax Credit
• 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)

Yes, you may claim both the child tax credit (CTC) and the child and dependent care credit on your return if you qualify for both credits.

• If you qualify for one or both 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 PDF or Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
• To claim the 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 dependent care credit and how to calculate it.
• The Instructions for Form 1040 and 1040-SR explain the qualifications for the child tax credit, the requirements for taxpayer identification numbers (TINs), and how to calculate the credit.
• Complete Schedule 8812 (Form 1040 or 1040-SR), Additional Child Tax Credit when claiming the additional child tax credit (ACTC).
• Attach the appropriate form or schedule to your Form 1040, Form 1040-SR or Form 1040-NR.

Note: If you don’t have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return. However, if you apply for an ITIN on or before the due date of the return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of your return. Also, you may not claim the CTC/ACTC on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets one. 

• Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents?
• Publication 972, Child Tax Credit
• 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) or the additional child tax credit (ACTC).

• The Instructions for Form 1040 and 1040-SR explain who qualifies for the child tax credit, the requirements for taxpayer identification numbers (TINs), and how to calculate the credit.
• To be a qualifying child for the child tax credit, the child must be a citizen, national or resident of the United States and must not have attained age 17 by the end of the tax year.
• Attach Schedule 8812 (Form 1040 or 1040-SR), Additional Child Tax Credit to Form 1040, U.S. Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors PDF or to Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

Note: If you don’t have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return. However, if you apply for an ITIN on or before the due date of your return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return. Also, you may not claim the credit on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets an SSN.

• Publication 501, Dependents, Standard Deduction and Filing Information
• Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents?
• Publication 972, Child Tax Credit