Yes. The child tax credit can only be claimed by the parent claiming the exemption. In this case the noncustodial parent would qualify for the dependency exemption and therefore the child tax credit. 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.

For more information refer to Publication 17, Your Federal Income Tax, Publication 972, Child Tax Credit, or Tax Topic 606, Child Tax Credit.

The noncustodial parent cannot claim the earned income credit on the basis of that child because the child did not live with that parent for more than half of the tax year, and therefore does not meet the residency test. The custodial parent may be able to claim the earned income credit.

Refer to Publication 596, Earned Income Credit, for the earned income credit rules.

References:

• Tax Topic 601, Earned Income Credit