skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
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. Can 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 individual tax identification number (ITIN) rather than a Social Security number?

Rev. date: 07/17/2015

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

The noncustodial parent can only claim the child tax credit for a child if he or she is allowed to claim the child’s dependency exemption and meets the requirements for claiming the child tax credit.
The noncustodial parent must also attach to his or her return a Form 8332 (.pdf), Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, signed by the custodial parent.
For information on who qualifies for the credit and how to calculate it, see the Instructions for Form 1040 or Instructions for Form 1040A, U.S. Individual Income Tax Return.

Rev. date: 12/18/2014

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: 07/17/2015

Can I claim the child tax credit for a child who has an individual tax identification number (ITIN) rather than a Social Security number?

Yes, you can claim the child tax credit for a child with an ITIN 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.