Yes. If your ex-spouse claimed the EIC but did not claim the child as a dependent, you can claim the dependency exemption and the child tax credit.
However, there are rules that must be followed for the noncustodial parent to be allowed an exemption. Those rules are as follows:
The noncustodial parent can only claim the dependency exemption if the custodial parent signs form 8332 or a statement with similar language to gain permission for claiming the exemption.
The noncustodial parent must attach the signed statement to their tax return
The child tax benefits are supposed to divided between two spouses as follows:
The custodial parent (who is not claiming the dependent) can claim these child tax benefits because the child lived with them for more than 6 months out of the year:
The noncustodial parent (who is claiming the dependent) can claim these benefits.
Dependency Exemption
Child Tax Credit
