7.2 Child Care Credit/Other Credits : Child Tax Credit
Can a custodial parent claim the Child Tax Credit if the noncustodial
parent claims the child as a dependent due to the divorce agreement?
The custodial parent cannot claim the Child Tax Credit for a child in the
tax year that the noncustodial parent takes the exemption for that child.
Please refer to the 1040 Instruction Booklet index for the Child Tax Credit.
The referenced pages will explain who qualifies for this credit and how to
calculate it.
References:
Does the Form 8332 (used to release the exemption to the noncustodial
parent) affect the Child Tax Credit?
Yes. The Child Tax Credit can only be claimed by the parent claiming the
exemption. In this case the noncustodial parent would qualify for the dependency
exemption and therefore the child tax credit. Please refer to the
Instructions for Form 1040 or the
Instructions for Form 1040A index
for Child Tax Credit. The referenced pages will explain who qualifies for
this credit, and how to calculate it.
References:
Can you file for the Child Tax Credit and the Child Care Credit,
too?
The Child Tax Credit and the Child and Dependent Care Credit can both be
claimed on the same return. They can be claimed on either Form 1040 (PDF), U.S. Individual Income Tax Return, or Form 1040A (PDF), U.S. Individual Income Tax Return. Please refer to
the
Instructions for Form 1040 or the
Instructions for Form 1040A index for the Child Tax Credit. The referenced pages will explain
who qualifies for the Child Tax Credit, and how to calculate it. Publication 503, Child and Dependent Care Expenses, has more information
for the child care credit.
References:
If I file using filing status married filing separately, can I still
claim the Additional Child Credit?
Yes. You will need to complete Form 8812 (PDF), Additional
Child Tax Credit, and attach it to your Form 1040 or 1040A. Please refer
to the
Instructions for Form 1040 or the
Instructions for Form 1040A index for the Child Tax Credit. The referenced pages
will explain who qualifies for the Child Tax Credit, and how to calculate
it.
References:
Does a grandchild, who is a dependent, qualify for the Child Tax
Credit?
Your grandchild under the age of 17 who is your dependent and is a U.S.
citizen or resident alien is a qualifying child for the child tax credit.
Please refer to the
Instructions for Form 1040 or the
Instructions for Form 1040A index for the Child Tax Credit. The referenced
pages will explain who qualifies for the Child Tax Credit, and how to calculate
it.
References:
Can I get the Child Tax Credit for a child with an ITIN, not a social
security number?
Yes, with an individual tax identification number (ITIN), you can claim
the Child Tax Credit if you otherwise qualify. The Child Tax Credit can only
be claimed by the parent claiming the child as a dependent.
Please refer to the
Instructions for Form 1040 or the
Instructions for Form 1040A index for the Child Tax Credit. The referenced
pages will explain who qualifies for the Child Tax Credit, and how to calculate
it.
References:
My child lived for only 12 days and I never received a social security
number, because the Social Security Administration will not issue a social
security number for a deceased child. Can I still qualify for the Child Tax
Credit?
Yes, you may attach a copy of the child's birth certificate and enter "DIED" in column 2 of line 6c. You will also need to put a
check mark in column 4 of line 6c. Please refer to the
Instructions for Form 1040 or the
Instructions for Form 1040A index for
the Child Tax Credit. The referenced pages will explain who qualifies for
the Child Tax Credit, and how to calculate it.
References:
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