Even if your ex files a 2023 tax return he cannot get the child tax credit for 2022 on that return. Each tax year has to be filed separately, using the software and forms for the specific tax year. So his idea of filing next year and getting the CTC for both years will not work. In order to get the CTC for 2022 he has to file a 2022 tax return.
If you have signed a form 8332 then he can get the CTC on his 2022 return, but if he has not been the custodial parent then he cannot get other child-related credits by claiming the child. Only the custodial parent can file as Head of Household, get earned income credit or the childcare credit.
Are you the custodial parent? Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody? Did one of you sign a Form 8332?
If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit. The non-custodial parent gets the child tax credit for children under the age of 17.
As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.
If you are a non-married couple who live together then only one of you can claim the child(ren) and the one not claiming the child does not enter anything at all on their tax return about the child.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
