[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-279531-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-279531-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","child-tax-credit-and-credit-for-other-dependents-dependent-form-for-divorced-parents-claiming-dependents","Child Tax Credit and Credit for Other Dependents - Dependent Form for Divorced Parents Claiming Dependents","","Explains the Child Tax Credit and the Credit for Other Dependents, including when a taxpayer qualifies for the refundable Additional Child Tax Credit using Schedule 8812. Covers eligibility requirements, how credits are claimed on Form 1040, and how the noncustodial parent may claim the credit for a qualifying child when the custodial parent provides Form 8332 or a similar statement. Includes key ARPA 2021 updates and practical guidance for divorced or separated parents.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/child-tax-credit-and-credit-for-other-dependents-dependent-form-for-divorced-parents-claiming-dependents/279531/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/child-tax-credit-and-credit-for-other-dependents-dependent-form-for-divorced-parents-claiming-dependents/279531.png","ImageObject",442,249,{"name":42,"@type":43},"8796093062539","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-31","2026-09-16",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",10,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What happens if the taxpayer cannot use the nonrefundable Child Tax Credit?","Question",{"text":63,"@type":64},"The taxpayer may qualify for the refundable Additional Child Tax Credit, calculated on Schedule 8812, Credits for Qualifying Children and Other Dependents.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Who can claim the Child Tax Credit and what must the taxpayer have?",{"text":68,"@type":64},"A taxpayer must have at least one qualifying child. The child must meet the criteria, including being under age 17 on December 31 of the tax year and having a valid Social Security number.",{"name":70,"@type":61,"acceptedAnswer":71},"How do divorced or separated parents claim the Child Tax Credit?",{"text":72,"@type":64},"The custodial parent generally claims the credit. The noncustodial parent may claim it only if the custodial parent provides Form 8332 (or a similar statement) and the noncustodial parent attaches it to the return each year.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},279531,1789522347,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":11,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":80,"read_time":26},8796093062539,"| \u003Cbr>Child Tax Credit & Credit for Other Dependents |\n| --- |\n| \u003Cbr>Introduction |\n\nThe child tax credit is unique because if a taxpayer cannot benefit from the nonrefundable credit, the taxpayer may be able to qualify for the refundable additional child tax credit on Schedule 8812, Credits for Qualifying Children and Other Dependents. In this chapter, we will learn about both credits and their relationship to each other. Some taxpayers may not be aware of these credits. Your time, effort, and understanding of this credit may result in a lower tax for the taxpayer.  \nThe American Rescue Plan Act (ARPA) of 2021 expands the Child Tax Credit,(CTC), for the tax year 2021 only. See the Temporary Provisions lesson earlier in this book for complete details.  \nThe child tax credit, credit for other dependents, and the additional child tax credit are entered on Form 1040. The intake and interview sheet, along with the Volunteer Resource Guide, Tab G, Nonrefundable Credits are critical tools needed to determine eligibility for the credit.  \n  Don’t confuse these credits with the child and dependent care credit!   \n\n| Objectives\u003Cbr>At the end of this lesson, using your resource materials, you will be able to:\u003Cbr>• Determine the taxpayer’s eligibility for the credit(s)\u003Cbr>• Determine which taxpayer can claim the credits\u003Cbr>What is the child tax credit? | What do I need?\u003Cbr>□ Form 13614-C\u003Cbr>□ Publication 4012\u003Cbr>□ Publication 17\u003Cbr>□ Schedule 8812\u003Cbr>Optional: |\n| --- | --- |\n| The child tax credit is a nonrefundable credit that allows taxpayers to claim a tax credit of up to $2,000 per qualifying child, which reduces their | □ Form 1040 Instructions |\n|  | □ Schedule 8812 Instructions |\n\ntax liability.  \nThe American Rescue Plan Act increased the amount per qualifying child, and is fully refundable for tax year 2021 only for qualifying taxpayers. See the Temporary Provisions lesson earlier for the updates.  \nWhat is the additional child tax credit?  \nTaxpayers who are not able to claim the full amount of the child tax credit may be able to take the refundable additional child tax credit. Completing Schedule 8812 may result in a refund even if the taxpayer doesn’t owe any tax.  \nWho can claim the child tax credit?  \nTo be eligible to claim the child tax credit, the taxpayer must have at least one qualifying child. If taxpayers claim the child tax credit or additional child tax credit but are not eligible for the credit, they can be banned from claiming the credit for either two or ten years. Refer to the Volunteer Resource Guide, Tab G, Nonrefundable Credits for additional information.  \nDoes the child have to be the taxpayer’s dependent?  \nTo be a qualifying child for the child tax credit, the child must be the taxpayer’s dependent.  \nAre there special rules for children of divorced or separated parents or parents who live apart?  \nThere are special rules for children of divorced or separated parents, as well as for children of parents who live apart. The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent. In most cases, the qualifying child is considered the dependent of the custodial parent. However, the noncustodial parent may be entitled to claim the child tax credit and additional child tax credit for the qualifying child if the custodial parent provides them with Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a similar statement. All noncustodial parents must attach Form 8332 or a similar statement to their return each year the custodial parent provides the release. Review the Child Tax Credit charts in the Volunteer Resource Guide, Tab G, Nonrefundable Credits for additional information.  \nTaxpayers with divorce decrees or divorce agreements executed after 2008 must use Form 8332 or a similar statement whose only purpose is to release the custodial parent’s claim to the child tax cr","cbCaipH832m0V1mI","https://ap.wps.com/l/cbCaipH832m0V1mI","pdf",328500,6,"English","# Introduction\n## Objectives\n## What is the child tax credit?\n## What is the additional child tax credit?\n## Who can claim the child tax credit?\n## Special rules for divorced or separated parents\n## How to determine taxpayer eligibility","[{\"question\":\"What happens if the taxpayer cannot use the nonrefundable Child Tax Credit?\",\"answer\":\"The taxpayer may qualify for the refundable Additional Child Tax Credit, calculated on Schedule 8812, Credits for Qualifying Children and Other Dependents.\"},{\"question\":\"Who can claim the Child Tax Credit and what must the taxpayer have?\",\"answer\":\"A taxpayer must have at least one qualifying child. The child must meet the criteria, including being under age 17 on December 31 of the tax year and having a valid Social Security number.\"},{\"question\":\"How do divorced or separated parents claim the Child Tax Credit?\",\"answer\":\"The custodial parent generally claims the credit. The noncustodial parent may claim it only if the custodial parent provides Form 8332 (or a similar statement) and the noncustodial parent attaches it to the return each year.\"}]","Child Tax Credit and Credit for Other Dependents - Dependent Form for Divorced Parents Claiming Dependents | PDF"]