Getting started.
Who this helps
Qualifying children and dependents must meet IRS rules for the tax year. The taxpayer or spouse filing jointly, and each qualifying child, must have a Social Security number valid for employment in the United States. Other IRS rules and income limits apply.
How to get started
The Child Tax Credit and Credit for Other Dependents can reduce tax owed. Eligible filers may receive a refundable Additional Child Tax Credit if the credit is more than their tax liability.
Check the IRS rules.
Review the qualifying child and dependent rules on the IRS website. Use the Interactive Tax Assistant to check eligibility.
Prepare your return.
Enter qualifying children and other dependents on federal Form 1040.
Complete Schedule 8812.
Use Schedule 8812 to figure the Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents.
How they can help.
The Child Tax Credit can lower tax owed and is nonrefundable. Some eligible filers may receive the refundable Additional Child Tax Credit. The nonrefundable Credit for Other Dependents may be available for dependents who do not qualify for the Child Tax Credit or Additional Child Tax Credit.
- Child Tax Credit for qualifying children
- Refundable Additional Child Tax Credit for eligible filers
- Credit for Other Dependents for some dependents
- Interactive Tax Assistant eligibility check
- Schedule 8812 to figure the credits
A few questions before you go.
Have Social Security numbers valid for employment in the United States ready for the taxpayer or spouse filing jointly and each qualifying child. The numbers must be issued before the return due date, including extensions.
- Does my child meet the IRS rules?
- Can I qualify for the Additional Child Tax Credit?
- Could another dependent qualify for a credit?
- Which tax forms should I use?