Answer:

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) on or before the due date of your return (including extensions), you may not claim the child tax credit (CTC)/additional child tax credit (ACTC)/credit for other dependents (ODC) on either your original return 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) valid for employment before the due date of your return (including extensions), even if that child later gets the required SSN. You may be eligible to claim the credit for other dependents for the child, if the child does not have the required SSN.

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

 

Subcategory:

Answer:

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

Note: If you don't have a TIN on or before the due date of your return (including extensions), you may not claim the CTC/ACTC/ODC 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 valid for employment before the due date of your return (including extensions), even if that child later gets one. You may be eligible to claim a credit for other dependents for a child who does not have the required SSN.

Subcategory:

Answer:

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).

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.

 

Subcategory: