A noncustodial parent can claim his or her child as a dependent if the custodial parent has signed a
Form 8332 (or a similar statement if you have a pre-2009 divorce agreement).
When a noncustodial parent is able to claim his or her child as a dependent, the noncustodial parent will get the
Child Tax Credit. The custodial parent will still get the
Head of Household filing status,
Earned Income Credit, and
Child Care Credit.
If you haven't filled out
Form 8332 yet, you can do so and attach it to your return. You can also file another
Form 8332 to make changes to a
Form 8332 filed in a previous year.