问题
May a noncustodial parent claim the child tax credit for his or her child?
答案

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.

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