My ex-husband and I will be trading off claiming our son for tax returns. Our son lives with me and occasionally visits Dad (he moved about 900 miles away). Would I be able to claim the child tax credit during the years that Dad is claiming him as dependent? I think Dads income is too high to be eligible for the credit.

No, as the child must be claimed as your dependent to get the child tax credit.

Thanks. I figured that would be the case. Just wanted to be sure.

Child of divorced, separated or unmarried parents:
Only the custodial parent can claim the child. It does not count who is paying child support. The custodial parent is the parent with whom the child lived for the longer period based on the nights spent. The other parent is the non-custodial parent.

Non-custodial parent can claim the child only if the custodial parent signs a release Form 8332 or there is a court order meeting the IRS requirement. With form 8332, the noncustodial parent gets exemption deduction and child tax credit, but not the head of household status and EITC.

Even after signing Form 8332, the custodial parent is head of household and get EIC and any child care credit. Your U.S. Tax Return: Child of separated or divorced parents (http://taxipay.blogspot.com/2008/03/child-of-separated-or-divorced-parents.html)

Thank you, MukaTa. I wasn't aware that I could still claim Head of Household. That's a relief.

Don't you have to work in order to claim a child as a dependent?