Yes, a noncustodial parent may claim the child tax credit for his or her child if certain conditions are met. According to the retrieved information, the noncustodial parent can claim the child tax credit if they are allowed to claim the child as a dependent. This is possible under the special rules for divorced or separated parents or parents living apart for the last six months of the calendar year.
The key requirements for a noncustodial parent to claim the child tax credit are as follows:
- Written Declaration by Custodial Parent: The custodial parent must sign a written declaration (Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar statement) that they will not claim the child as a dependent for the taxable year. This declaration must be attached to the noncustodial parent's tax return.
- Attachment to Tax Return: The noncustodial parent must attach the signed Form 8332 or similar statement to their tax return for each year they claim the child as a dependent.
- Qualifying Child: The child must meet the definition of a qualifying child under section 152(c) of the Internal Revenue Code, which includes criteria such as age, relationship, residency, and support.
- Compliance with Support Test: The child must receive over half of their support during the calendar year from the parents, and the child must be in the custody of one or both parents for more than half of the calendar year.
If these conditions are satisfied, the noncustodial parent can claim the child tax credit for the child. However, it is important to note that only one parent can claim the child tax credit, and the custodial parent retains the right to claim other benefits such as the earned income tax credit (EITC) and the dependent care credit.
Sources:
Publication 1380
CCA 200007031
§ 152. Dependent defined
§ 24. Child tax credit
