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

Family and Other Issues

Family and Other Issues

Child Tax Credit

To claim the child tax credit, a nonresident alien must have a qualifying child who:

  • Is a U.S. citizen, national, or resident alien (or, for U.S. nationals, an adopted child who lived with them all year as a member of their household)
  • Is the son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, the taxpayer's grandchild), and
  • Was under age 17 at the end of the year
  • Is their dependent
Mother and child