skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

Frequently Asked Tax Questions

Child Care Credit/Other Credits - Child Tax Credit


Rev. date: 1/2010


May the noncustodial parent claim the child tax credit for a child if the custodial parent released a claim to exemption for the child on a Form 8332 and the noncustodial parent attached the release to the noncustodial parent’s return?

previous topic occurrence Child Tax Credit next topic occurrence
previous topic occurrence Child and Dependent next topic occurrence
previous topic occurrence Custodial Parent next topic occurrence
previous topic occurrence Exemption next topic occurrence
Form 8332
previous topic occurrence Noncustodial Parent next topic occurrence
previous topic occurrence Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent next topic occurrence

Yes. The child tax credit can only be claimed by the parent claiming the exemption.
 

Rev. date: 1/2010


Can I claim both the child tax credit and the child and dependent care credit?

previous topic occurrence Additional Child Tax Credit next topic occurrence
previous topic occurrence Child Care Credit next topic occurrence
previous topic occurrence Child Tax Credit next topic occurrence
previous topic occurrence Child and Dependent Care Credit next topic occurrence
previous topic occurrence Child and Dependent Care Expenses next topic occurrence
previous topic occurrence Dependent Care next topic occurrence
previous topic occurrence Dependent Care Expenses next topic occurrence

You can claim both the child tax credit and the child and dependent care credit on the same return if you qualify for both credits.

Rev. date: 1/2010


Can I claim the child tax credit for a child who has an ITIN, rather than a social security number?

previous topic occurrence Additional Child Tax Credit next topic occurrence
previous topic occurrence Child Tax Credit next topic occurrence
previous topic occurrence Failure to Supply Social Security Number next topic occurrence
previous topic occurrence Individual Taxpayer Identification Number next topic occurrence
previous topic occurrence Information to Correct Invalid Social Security Number next topic occurrence
previous topic occurrence No Social Security Number next topic occurrence
previous topic occurrence Penalty for Not Providing Social Security Number next topic occurrence
previous topic occurrence Social Security Number next topic occurrence
previous topic occurrence Social Security Numbers for Dependents next topic occurrence
Understanding Your IRS Individual Taxpayer Identification Number (ITIN)
previous topic occurrence You Must Have a Valid Social Security Number next topic occurrence

Yes, you can claim the child tax credit for a child with an ITIN (individual tax identification number) if you otherwise qualify.
For information on an ITIN, refer to the section on Social Security Numbers for Dependents in Publication 501, Exemptions, Standard Deduction, and Filing Information.