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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: 08/03/2017

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 a dependency exemption for the child 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.
If you don’t have a taxpayer identification number by the due date of your return (including extensions), you can't 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 taxpayer identification number. Also, the CTC/ACTC isn't allowed on either your original or an amended return with respect to a child who didn't have a taxpayer identification number by the due date of your return (including extensions), even if that child later gets one of those numbers.
See the Instructions for Form 1040 or Instructions for Form 1040A, U.S. Individual Income Tax Return, for information on who qualifies for the credit, taxpayer identification number requirements, and how to calculate the credit.

Rev. date: 08/23/2017

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

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

Rev. date: 08/03/2017

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)?

Yes, you may claim the child tax credit for a child with an ITIN if you otherwise qualify.
Note: If you don’t have an SSN or ITIN by the due date of your return (including extensions), you can't claim the child tax credit (CTC)/additional child tax credit (ACTC) on either your original or an amended return, even if you later get an SSN or ITIN. Also, the credit isn't allowed on either your original or an amended return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers.