Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Additional Child Tax Credit

Which children qualify?

Which Children Qualify?

To qualify for the child tax credit, a child must:

  • Be 16 years old or under at the end of the tax year (Born on or after 2007)
  • Have not provided over half of his or her own support
  • Have lived with the taxpayer for more than half of the tax year
  • Be a citizen or resident of the United States. Under the Tax Cuts and Jobs Act, the child must have a valid Social Security number by the due date of the return.
  • Be the taxpayer's:
    • Son or daughter
    • Stepson, stepdaughter, or adopted child
    • Brother or sister
    • Eligible descendent of any of the above, or
    • Eligible foster child

TIP: For more information about qualified child requirements for the additional child tax credit, see the child tax credit lesson in the basic course.

Grandparent with grandchild.