Child Care Credit, Other Credits

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Frequently Asked Tax Questions

Child Care Credit, Other Credits - Child Tax Credit

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

Rev. date: 12/21/2012

The noncustodial parent may claim the child tax credit for a child if the noncustodial parent is allowed a dependency deduction for the child and the other requirements for claiming the child tax credit are met.

See the Instructions for Form 1040, U.S. Individual Income Tax Return or Instructions for Form 1040A, U.S. Individual Income Tax Return for information on who qualifies for the credit, and how to calculate it.

Additional Information

Publication 972, Child Tax Credit Publication 17, Your Federal Income Tax for Individuals

Rev. date: 12/21/2012

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.

If you qualify for one or both credits, you can claim the credits on Form 1040 (PDF), U.S. Individual Income Tax Return, or Form 1040A (PDF), U.S. Individual Income Tax Return. In addition, if you are claiming the dependent care credit, you must complete Form 2441 (PDF).
Refer to "Child tax credits" in the index to the Instructions for Form 1040 or the Instructions for Form 1040A. The instructions will explain who qualifies for the child tax credit, and how to calculate it.
If you are claiming the child tax credit for a dependent child who has an ITIN, attach Schedule 8812 (Form 1040A or 1040) (PDF), Child Tax Credit, to your Form 1040, 1040A or 1040NR (PDF).
The Instructions for Form 2441 (PDF) will explain who qualifies for the dependent care credit, and how to calculate it.

Additional Information

Publication 503, Child and Dependent Care Credit Publication 972, Child Tax Credit Publication 17, Your Federal Income Tax for Individuals

Rev. date: 12/21/2012

Yes, you can claim the child tax credit for a child with an ITIN (individual tax identification number) if you otherwise qualify.

Refer to "Child tax credits" in the index to the Instructions for Form 1040 or Instructions for Form 1040A for an explanation of who qualifies for the child tax credit, and how to calculate it.
Additionally, the child must not have attained the age of 17-years by the end of the tax year and be either a citizen, national, or resident of the United States.
Attach Schedule 8812 (Form 1040A or 1040) (PDF), Child Tax Credit, to Form 1040 (PDF), 1040A (PDF) or 1040NR (PDF).

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

Previous Page | Table of Contents | Top of Page | Next Page Right Arrow

Frequently Asked Tax Questions

Child Care Credit, Other Credits - Child Tax Credit

May a 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?

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

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