The Child Tax Credit (CTC) provides tax relief for families with qualifying children. Even if you don't typically file a tax return, you may still be eligible to claim this credit.
Eligibility Requirements
You can claim the Child Tax Credit for each qualifying child who has a valid Social Security Number (SSN). For the 2024 tax year, eligible children must generally meet these requirements:
- Be age 17 or younger at the end of the calendar year
- Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (such as a grandchild or niece/nephew)
- Not provide more than half of their own financial support during the tax year
- Have lived with you for more than half of the tax year
- Be properly claimed as your dependent on your tax return
- Not file a joint return with their spouse (or file only to claim a refund of withheld income tax)
- Be a U.S. citizen, U.S. national, or resident alien
- Have a valid SSN issued before your tax return filing deadline
If you meet these eligibility requirements and your annual income doesn't exceed $200,000 ($400,000 if married filing jointly), you may claim the full 2023 Child Tax Credit. Families with higher incomes may qualify for a partial credit.
You can verify your eligibility using the Interactive Tax Assistant (ITA) .
How to Claim the Credit
To claim the Child Tax Credit, you'll need to include information about your qualifying children when filing your U.S. individual income tax return (Form 1040). The process involves:
- Completing Form 1040
- Attaching Schedule 8812 (Form 1040) to claim credits for qualifying children and other dependents
If Your Claim Is Audited or Denied
If you receive correspondence from the IRS regarding your credit claim, consult these resources:
- I received a letter from the IRS about my credit - what should I do?
- What to do if we deny your claim for a credit
- How to reapply if your credit claim was previously denied
Additional Tax Credits for Families
If you qualify for the Child Tax Credit, you may also be eligible for these additional tax benefits:
- Child and Dependent Care Credit
- Earned Income Tax Credit (EITC)
- Adoption Tax Credit and Adoption Assistance Programs
- Education Tax Credits
Families with dependents who don't meet the "qualifying child" criteria may still qualify for the Other Dependent Credit (ODC).
Use the Interactive Tax Assistant (ITA) to check your eligibility for the Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and Other Dependent Credit (ODC).