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.

Generally, 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. Please refer to "Child tax credit" in the index to the instructions for Form 1040 Instructions or the Form 1040A Instructions . The referenced pages will explain who qualifies for the child tax credit, and how to calculate it. Refer also to Publication 17, Your Federal Income Tax,Publication 503, Child and Dependent Care Expenses, Tax Topic 602 Child and Dependent Care Credit and Tax Topic 606, Child Tax Credit.

References:

• Form 1040 Instructions
• Form 1040A Instructions
• Tax Topic 606, Child Tax Credit

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

Please refer to "Child tax credits" in the index to the instructions for Form 1040 Instructions or Form 1040A Instructions . The referenced pages will explain who qualifies for the child tax credit, and how to calculate it. For additional information, refer to Publication 972, Child Tax Credit or Tax Topic 606, Child Tax Credit.