skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website

Frequently Asked Tax Questions

Child Care Credit, Other Credits - Child Tax Credit

  1. May a noncustodial parent claim the child tax credit for his or her child?
  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: 12/13/2013

May a noncustodial parent claim the child tax credit for his or her child?

The noncustodial parent may only claim the child tax credit for a child if the noncustodial parent is allowed a dependency deduction for the child and the requirements for claiming the child tax credit are met.  The noncustodial parent must also have a Form 8332 (PDF), Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, signed by the custodial parent and attach the form to the noncustodial parent’s return.

Rev. date: 12/13/2013

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: 12/13/2013

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