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Child Tax Credit

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 a dependency exemption for the child 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.

If you don’t have a taxpayer identification number by the due date of your return (including extensions), you can't claim the child tax credit (CTC)/additional child tax credit (ACTC) on either your original or an amended return, even if you later get a taxpayer identification number. Also, the CTC/ACTC isn't allowed on either your original or an amended return with respect to a child who didn't have a taxpayer identification number by the due date of your return (including extensions), even if that child later gets one of those numbers.

See the Instructions for Form 1040 or Instructions for Form 1040A, U.S. Individual Income Tax Return, for information on who qualifies for the credit, taxpayer identification number requirements, and how to calculate the credit.

Additional Information:


Category: Childcare Credit, Other Credits
Subcategory: Child Tax Credit

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224