Question May a noncustodial parent claim the child tax credit for his or her child? Answer Yes, a noncustodial parent may be eligible to claim the child tax credit for his or her child as long as 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. 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
