Child Tax Credit

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 qualifies

You 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 2023 tax year, your dependent generally must:

• Be under age 17 at the end of the 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)
• Provide no more than half of their own financial support during the year
• Have lived with you for more than half the year
• Be properly claimed as your dependent on your tax return
• Not file a joint return with their spouse for the tax year or file it only to claim a refund of withheld income tax or estimated tax paid
• Have been a U.S. citizen, U.S. national or U.S. resident alien

You qualify for the full amount of the 2023 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.

Use our Interactive Tax Assistant to check if you qualify.

How to claim this credit

You 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:

• What to do if we audit your claim
• What to do if we deny your claim
• How to claim the credit if we denied it in the past

Other tax credits for families

If 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 credits

You may qualify for the Credit for Other Dependents for a child or dependent who is not a "qualifying child" for purposes of the Child Tax Credit.

Resources

• 2023 Instructions for Schedule 8812
• Publication 501, Dependents, Standard Deduction and Filing Information
• Publication 519, U.S. Tax Guide for Aliens
• Find tax information for parents
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