The only parent allowed to claim the child tax credit for a qualifying child is the parent claiming the child as a dependent. Usually, this is the custodial parent. If the custodial parent releases a claim to exemption for the child on IRS Form 8332 and the noncustodial parent attaches this release to the noncustodial parent's return, the noncustodial parent would be entitled to the child tax credit, assuming the child is under age 17 at the end of 2023.
Articles in this section
- My son is four and goes to pre-K and a private school. Children are required to go to school at age five for kindergarten. Can I write off the tuition I pay the school for pre-K as a child care expense?
- What do I need to do to claim the child and dependent care credit for my daughter in day care?
- Can a noncustodial parent claim the child tax credit?
- What is the American Opportunity Tax Credit for higher education expenses?
- What is the Credit for Other Dependents?