Answer yes, because there was a court order. To adhere to Idaho law, this should be interpreted as "a divorced parent or parent who doesn't live with the other parent."
According to Line 25 Idaho Child Tax Credit Worksheet in the Instructions for Individual Income Tax 2023:
To qualify for the Idaho Child Tax Credit, the child must:
• Be your qualifying child, and
• Be age 16 or under as of December 31, 2023
If you don’t have a qualifying child, you can’t claim the credit.
For divorced parents or parents who don’t live together, the custodial parent claims the qualifying child.
The noncustodial parent may claim the child if:
• A court has awarded the right to claim the child for tax purposes to the noncustodial parent, or • The custodial parent signs a written declaration that the noncustodial parent can claim the child for the child tax credit
The noncustodial parent must include a copy of the court order or the written declaration with their income tax return.
[Bolding mine.]
Idaho House Bill 574 (2020), which enabled this law, is on point with this view.
