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Frequently Asked Tax Questions

Childcare Credit, Other Credits - Child Tax Credit

  1. May a noncustodial parent claim the child tax credit for his or her child?
  2. May I claim both the child tax credit and the child and dependent care credit?
  3. May I claim the child tax credit for a child who has an individual taxpayer identification number (ITIN) rather than a social security number (SSN)?

Rev. date: 03/08/2019

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

Yes, a noncustodial parent may claim the child tax credit for his or her child if he or she is allowed to claim the child as a dependent and otherwise qualifies to claim the child tax credit.
A noncustodial parent must also attach to his or her return a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar statement, signed by the custodial parent to claim the child as a dependent.
If you don’t have a taxpayer identification number (TIN) by the due date of your return (including extensions), you may not claim the child tax credit (CTC)/additional child tax credit (ACTC) on either your original or an amended return, even if you later get a TIN. Also, you may not claim the CTC/ACTC on either your original or an amended return for a child who doesn't have a social security number (SSN) by the due date of your return (including extensions), even if that child later gets an SSN.
See the Instructions for Form 1040, U.S. Individual Income Tax Return for information on who qualifies for the credit, TIN requirements, and how to calculate the credit.

Rev. date: 03/08/2019

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

Yes, you may claim both the child tax credit (CTC)  and the child and dependent care credit on your return if you qualify for both credits.
Note: If you don’t have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return, even if you later get a TIN. Also, you may not claim the CTC/ACTC on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets one.

Rev. date: 03/08/2019

May I claim the child tax credit for a child who has an individual taxpayer identification number (ITIN) rather than a social security number (SSN)?

No, you may not claim the child tax credit for a child with an ITIN. The child must have an SSN to be a qualifying child eligible for the child tax credit (CTC) or the additional child tax credit (ACTC).
Note: If you don’t have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return, even if you later get a TIN. Also, you may not claim the credit on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets an SSN.