The Child Tax Credit helps families with qualifying children get a tax break. You may be able to claim the credit even if you don't normally file a tax return.
Who qualifiesYou can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States.
To be a qualifying child for the 2024 tax year, your dependent generally must:
Be under 17 at the end of the tax year. Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew). Not provide more than half of his or her own support for the tax year. He lived with you for more than half the tax year. Be claimed as a dependent on your return. Not file a joint return for the year (or filed the joint return only to claim a refund of taxes withheld or estimated taxes). Be a U.S. citizen, U.S. National or a U.S. resident alien. Must he a Social Security Number that is valid for employment and is issued before the due date of your tax return (including extensions).You qualify for the full amount of the 2024 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return).
Parents and guardians with higher incomes may be eligible to claim a partial credit.
How to claim this creditYou can claim the Child Tax Credit by entering your children and other dependents on Form 1040, U.S. Individual Income Tax Return, and attaching a completed Schedule 8812, Credits for Qualifying Children and Other Dependents.
Information if we audit or deny your claim: I received a letter from IRS about my credit: What should I do? What to do if we deny your claim Other tax credits for familiesIf you qualify for the Child Tax Credit, you may also qualify for these tax credits:
Child and Dependent Care Credit Earned Income Tax Credit Adoption Credit and Adoption Assistance Programs Education creditsYou may qualify for the Credit for Other Dependents (ODC) for a child or dependent who is not a "qualifying child" for purposes of the Child Tax Credit.
Use the Interactive Tax Assistant to see if you’re eligible to claim the CTC, ACTC or ODC.
Resources Child Tax Credit Avoid common CTC, ACTC and ODC errors Child Tax Credit and additional Child Tax Credit tweets What You Need to Know about CTC, ACTC and ODC Compare tax benefits for children Find tax information for parents Useful forms and publications Schedule 8812, Credits for Qualifying Children and Other Dependents Instructions for Schedule 8812, Credits for Qualifying Children and Other Dependents Publication 501, Dependents, Standard Deduction and Filing Information Publication 519, U.S. Tax Guide for Aliens Child Tax Credit marketing materials Publication 4298, A Federal Tax Refund May be Waiting for You PDF Publication 5811, Child Tax Credit PDF Tax tip Tax tip 2021-144 Taxpayers who aren’t eligible for the Child Tax Credit should look into the credit for other dependents Tax preparation assistance Get free tax preparation help Choose a tax professionalReturn to Other Refundable Credits