Can I Split the Child Tax Credit with My Spouse?

If you file jointly, both spouses share the credit as part of one return — there's nothing to split. If you file separately, only one spouse can claim the Child Tax Credit for each child, and your returns must be consistent about who claims each child. Married filing separately significantly limits other credits and deductions, so most couples are better off filing jointly. If you're separated or divorced, only the parent who claims the child as a dependent (the custodial parent, or the non-custodial parent with Form 8332) can claim the Child Tax Credit. The credit cannot be divided between two people for the same child in the same year.