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Can a noncustodial parent claim the child tax credit?

The only parent allowed to claim the child tax credit for a qualifying child is the parent claiming the dependency exemption. If the custodial parent releases a claim to exemption for the child on IRS Form 8332 and the noncustodial parent attaches the release to the noncustodial parent's return, the noncustodial parent would be entitled to the child tax credit, assuming the child is under age 17.