질문 May a noncustodial parent claim the child tax credit for his or her child? 대답 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. 추가 정보 CTC, ODC에 대한 적격 여부 확인을 돕기 위한 앱(영어) Whom May I Claim as a Dependent? Publication 17, Your Federal Income Tax (For Individuals) (PDF) 범주 Childcare Credit, other credits 하위범주 Child Tax Credit