Question May a noncustodial parent claim the child tax credit for his or her child? 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. See the Instructions for Schedule 8812 (Form 1040), Credit for Qualifying Children and Other Dependents for more information. Additional 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) Category Childcare Credit, Other Credits Sub-Category Child Tax Credit
