Child Tax Credit
Question: Can a noncustodial parent claim the child tax credit for his or her child?
The noncustodial parent can claim the child tax credit for a child only if he or she is allowed to claim the child’s dependency exemption and meets the requirements for claiming the child tax credit.
The 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, signed by the custodial parent.
For information on who qualifies for the credit, taxpayer identification number requirements, and how to calculate the credit, see the Instructions for Form 1040 or Instructions for Form 1040A, U.S. Individual Income Tax Return.
- Publication 972, Child Tax Credit
- Is My Child a Qualifying Child for the Child Tax Credit?
- Who Can I Claim as a Dependent?
- Publication 17, Your Federal Income Tax for Individuals
Category: Childcare Credit, Other Credits
Subcategory: Child Tax Credit