Child Tax Credit for Divorced or Separated Parents
Below are the rules for claiming child tax credit for divorced or separated parents. The same tax rules apply for parents who are never married.
How is a child treated for divorced or separated parents?
A child is treated as being the qualifying child or qualifying relative of his or her noncustodial parent (parent whom the child lived with for the lesser part of the tax year) if all the followings apply:
If the rules for qualifying child above apply and the child would otherwise be the qualifying child of more than one person, then: