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Frequently Asked Tax Questions

Child Care Credit, Other Credits - Child Tax Credit

  1. 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?
  2. Can I claim both the child tax credit and the child and dependent care credit?
  3. Can I claim the child tax credit for a child who has an ITIN, rather than a social security number?

Rev. date: 08/04/2012

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?

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

Rev. date: 08/21/2012

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

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: 08/04/2012

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

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 Social Security Numbers for Dependents in Publication 501, Exemptions, Standard Deduction, and Filing Information.
Additional Information
Publication 972, Child Tax Credit