Hi Kierrabgreen98,
My first suggestion is to double check with your attorney to see if the court order states who may claim the child tax credit each year. There are two tax issues here that I see. One is whether you can claim the Child Tax Credit and the other is whether you can claim the child as a dependent so that you can claim Head of Household status.
The key point I'm guessing from your post is that the child does not live with you for more than half the year (in your custody for 183+ nights per year or 184 during leap years). If that is the case you unfortunately cannot claim either Head of Household based on this child or the Child Tax Credit.
To be claimed as a dependent the IRS sets out several qualification here: https://www.irs.gov/credits-deductions/individuals/child-tax-credit#:~:text=To%20be%20a%20qualifying...
To be a qualifying child for the 2021 tax year, your dependent generally must:
-Be under age 18 at the end of the year
-Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew)
-Provide no more than half of their own financial support during the year
-Have lived with you for more than half the year
-Be properly claimed as your dependent on your tax return
-Not file a joint return with their spouse for the tax year or file it only to claim a refund of withheld income tax or estimated tax paid
-Have been a U.S. citizen, U.S. national or U.S. resident alien
Thanks again, and I hope this helps!
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
