My divorce agreement states I can claim one of my children.Why have I not received a tax deduction in past years and did this year even though I claim my child each year.

[Abbycat]

My children don't live with me but my divorce agreement states I can claim one of my children while my wife claims the other.  I have not received a tax deduction in past years even though I claim each year.  This year I did.  Have the laws changed or should revisit my tax statements for past years.

[DianeW · Accepted solution]

As a noncustodial parent you are entitled to the exemption and the Child Tax Credit only (assuming your income is high enough to use the credit). Check your return to be sure you did indicate that your child does NOT live with you. These are available to you each year you are allowed to claim a child.  Nothing has changed in the tax law.

Head of household filing status, Earned Income Tax Credit and Child and Dependent Care Credit is allowed only for the custodial parent.