Can a non-custodial parent claim the child tax credit?

July 4, 2022Divorce UtahChild Custody, Children in Divorce, Co-parenting, Court Orders, Court Rules, Custody, Divorce, Divorce and Taxes, Divorce Court, Divorce Law, Family Law, Fathers' Divorce Issues, Men's Divorce Issues, Modification of Child Custody, Women's Divorce Issues

Yes, and the IRS has provided this summary (among other publications) to show non-custodial parents how:

https://www.irs.gov/pub/irs-pdf/p4449.pdf

Here is an excerpt from that IRS publication:

Claiming Your Child as a Dependent

Generally, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. However, the child will be treated as the qualifying child (for the purposes of claiming a dependency exemption and the child tax credit, but not for the earned income credit) of the noncustodial parent if all four of the following statements are true:

1. The parents:
  - are divorced or legally separated under a decree of divorce or separate maintenance,
  - are separated under a written separation agreement, or
  - lived apart at all times during the last 6 months of the year, whether or not they are or were married.
2. The child received over half of his or her support for the year from the parents.
3. The child is in the custody of one or both parents for more than half of the year.
4. The noncustodial parent attaches a Form 8332, or similar statement containing the same information required by the form, to his or her return. The form must be signed by the custodial parent. (See special rules in Publication 17 for a pre-1985 or post-1984 and pre-2009 divorce decree or separation agreement.)