Can a noncustodial parent claim the child tax credit?

The rule in one paragraph

A child of divorced or separated parents is treated as the qualifying child of the custodial parent in most cases, but it becomes the noncustodial parent’s child for these purposes when four statements are true: the parents are divorced, legally separated, separated under a written agreement or lived apart the last six months of the year; the child received over half of the year’s support from the parents; the child was in the custody of one or both parents for more than half the year; and the custodial parent signs a written declaration that they will not claim the child, which the noncustodial parent attaches to the return. When that happens, only the noncustodial parent can claim the child tax credit or the credit for other dependents.

What the declaration looks like

The custodial parent uses Form 8332 or a similar statement containing the same information. The publication says that, although the exemption amount is zero for 2025, the release allows the noncustodial parent to claim the child tax credit, the additional child tax credit and the credit for other dependents, if applicable. The release can run for one year, specified years such as alternate years, or all future years. For a post-2008 decree or agreement it must be unconditional; a release that depends on the noncustodial parent paying support does not work.

What stays with the custodial parent

Form 8332 does not apply to other tax benefits. The publication says the custodial parent, if eligible, or another eligible person can still claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits and the earned income credit. If the child is a qualifying child of more than one person for those benefits, the tiebreaker rules decide who claims them. That is why a noncustodial parent who gets the child tax credit through a release still cannot file as head of household for that child. The selector above shows where each benefit lands; the EITC detail is on the EITC page.

Worked example

A mother has the child 250 nights in 2025 and signs a Form 8332 releasing the 2025 claim to the father. The father meets the support and custody tests and attaches the form to his return. He can claim the child tax credit, and the additional child tax credit if applicable. The mother can still use the child for head of household status, the child and dependent care credit and the earned income credit, if she qualifies for each, because the release did not touch them. Use the selector above for each benefit in turn: with the release box ticked the three credits move; the other four stay.

Revoking the release

The custodial parent may revoke a release. For revocation to be effective for 2025, the custodial parent must have given, or made reasonable efforts to give, written notice to the noncustodial parent in 2024 or earlier. Part III of Form 8332 can be used, and a copy of the revocation is attached to the custodial parent’s return for each tax year the child is claimed because of the revocation. Learn more on the Form 8332 page.

Check the credit amount separately

This page covers who is entitled to claim; it does not state the credit amount, which depends on income, the child’s age and the taxpayer identification number you must report for every dependent you claim. For an estimate, try the child tax credit calculator.

Sources

• IRS Publication 504, Divorced or Separated Individuals (2025): Children of Divorced or Separated Parents, Written declaration, Revocation of release, and Applying the tiebreaker rules to divorced or separated parents. Read November 2, 2026.

Edition read: Publication 504 (2025), for use in preparing 2025 returns. Dollar limits and dates in this publication are for 2025; check the current publication and form instructions for your tax year. This page summarizes the publication and does not replace it.