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.