Tax Q & A: Non-Custodial Parents

Q: How does the Form 8332 (used to release the exemption to the noncustodial parent) impact child tax credit?

A: You can claim the child tax credit only if you are claiming the exemption. With Form 8332, the non-custodial parent qualifies for dependency exemption and is therefore eligible for child tax credit. The instructions for Form 1040 or 1040A who qualifies for the child tax credit and the method of calculation.

Q: If the custodial parent permits the non-custodial parent to claim the child as a dependent, can the non-custodial parent claim earned income credit?

A: No. The reason for this is that as the child did not live with the non-custodial parent, the residency test is not met. The custodial parent may however be eligible for earned income credit.

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