My son lives with his mother (divorced). She does not file an income tax return. Can I claim him as a dependent?

[Bsch4477]

If she gives you a signed form 8332 to allow you to claim him as a dependent, you can claim child tax credit.  But you can’t use him to  file as head of household, get child care credit or use the child to file for earned income credit. 

[macuser_22]

And...since you did not physically live with the child, the signed 8332 form from the mother must be attached to your tax return (or if e-filing mailed separately with a 8453 transmittal form.)