No. The child tax credit phaseout for married filing separately is exactly half of what it is for married filing jointly - starts to phase out at 55K and is entirely phased out at 80K. So, you say, one of us makes less than 80K, so we will have that parent claim our child as a dependent and for the child tax credit, and then we'll be able to get (at least some of) the child tax credit. Unfortunately, when there are two people who can claim a child for a dependency, who lived with the child all year, etc., the IRS will give the dependency (and child tax credit) to the parent with the highest AGI. Since one of you must have an AGI over 80K, that person would be forced to take the child tax credit and dependency exemption, so you would lose the child tax credit anyway.
