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2 replies

Level 15
February 2, 2022

No. Paying child support alone will not qualify you for the Child Tax credit.

 

Among other requirements, the child must have lived with you for more than half the year.

 

Please read this TurboTax article on the requirements for the Child Tax credit. 

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Hal_Al
Level 15
Level 15
February 2, 2022

The custodial parent has first priority on claiming the children (and the child tax credit) on her taxes; regardless of the amount of support provided by the non-custodial parent. The IRS goes by physical custody, not legal custody. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree. Even if a divorce decree, dated after 2008, gives the non-custodial parent the right to claim the child, he must still get form 8332 from the custodial parent. A properly worded decree should require her to provide that form. https://www.irs.gov/pub/irs-pdf/f8332.pdf