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 18 at the end of 2021.
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