Child Care Credit/Other Credits

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Frequently Asked Tax Questions

Child Care Credit/Other Credits - Child Tax Credit

Rev. date: 1/1/2011

May the noncustodial parent claim the child tax credit for a child if the custodial parent released a claim to exemption for the child on a Form 8332, and the noncustodial parent attached the release to the noncustodial parent’s return?

Yes. The child tax credit can only be claimed by the parent claiming an the exemption for the child.

If the noncustodial parent qualifies to claim a dependency exemption for a child, the noncustodial parent may claim the child tax credit for the child if the other requirements for claiming the child tax credit are met.
Please refer to "Child tax credits" in the index to the Form 1040 Instructions, Individual Income Tax Return or the Form 1040A Instructions, U.S. Individual Income Tax Return. The referenced pages will explain who qualifies for this credit, and how to calculate it.

Additional Information

Publication 17 Your Federal Income Tax Publication 972 Child Tax Credit Instructions to Form 1040 Instructions to Form 1040A

Rev. date: 2/10/2011

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

Additional Child Tax Credit
Child Care Credit
Child Tax Credit
Child and Dependent Care Credit
Child and Dependent Care Expenses
Dependent Care
Dependent Care Expenses

You can claim both the child tax credit and the child and dependent care credit on the same return if you qualify for both credits.

• If you qualify for one or both credits, you can claim the credits on Form 1040 (PDF), U.S. Individual Income Tax Return, or Form 1040A (PDF), U.S. Individual Income Tax Return. If you are claiming the dependent care credit, you must complete Form 2441.
• Refer to "Child tax credit" in the index to the Form 1040 Instructions or the Form 1040A Instructions. The instructions will explain who qualifies for the child tax credit, and how to calculate it.

• The Form 2441 Instructions will explain who qualifies for the dependent care credit, and how to calculate it.

Additional Information

2010 Inst 1040 (PDF)2010 Inst 1040-A (PDF)Publication 972 Child Tax Credit Publication 503 Child and Dependent Care Credit Publication 17 Your Federal Income Tax for Individuals

Rev. date: 1/1/2011

Can I claim the child tax credit for a child who has an ITIN, rather than a social security number?

Additional Child Tax Credit
Child Tax Credit
Failure to Supply Social Security Number
Individual Taxpayer Identification Number
Information to Correct Invalid Social Security Number
No Social Security Number
Penalty for Not Providing Social Security Number
Social Security Number
Social Security Numbers for Dependents
Understanding Your IRS Individual Taxpayer Identification Number (ITIN)
You Must Have a Valid Social Security Number

Yes, you can claim the child tax credit for a child with an ITIN (individual tax identification number) if you otherwise qualify.

Refer to "Child tax credits" in the index to the Form 1040 Instructions or Form 1040A Instructions for an explanation of who qualifies for the child tax credit, and how to calculate it.

For information on an ITIN, refer to the section on Social Security Numbers for Dependents in Publication 501, Exemptions, Standard Deduction, and Filing Information.

Additional Information

Publication 972 Child Tax Credit

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