Вопрос May a noncustodial parent claim the child tax credit for his or her child? Ответ Yes, a noncustodial parent may be eligible to 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 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. Дополнительная информация Приложение для определения права налогоплательщиков на получение CTC и ODC (Английский) Whom May I Claim as a Dependent? Publication 17, Your Federal Income Tax (For Individuals) (PDF) Категория Childcare Credit, other credits Подкатегория Child Tax Credit