Another child tax situation

[michaelmars]

I was just asked this and hope someone knows off the top of their head.

couple is divorced and husband has custody. wife gets to claim exemption per divorce decree. Who gets the child tax credit?

[Gail in Virginia]

It is my understanding that you have to claim the child as a dependent on your tax return to be able to claim the child tax credit. However, it is also my understanding that merely having the divorce decree state which person may claim the exemption does not necessarily make it so according to the IRS.

[michaelmars]

thanks "ATX Master Gail"