My ex was supposed to claim our daughter and he decided not to file all together! Will he be able to claim and get the ctc for both years next time?

[didinp87---]

He says he will just file next year and get the child tax credit for this and last year????

[VolvoGirl]

No.  Each year is completely separate.  He would have to file a 2022 return to get any credits for 2022.  

[Mike9241]

assuming your ex does not live with you and assuming you are the custodial parent (the one the child lives with more than 1/2 the year) and you meet all the other rules for claiming her, the tax laws say you can claim her every year.  if you have a court order specifying what year each gets to claim her and it's his turn to claim, I recommend getting written approval from him to claim her. 

if he's not the custodial parent in the year's he claims her, but you are, the IRS says you need to furnish him with a sign form 8332 granting him permission to claim her and he need s to attach that form to his filed 1040. without it he's not supposed to claim her.  

[xmasbaby0]

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.