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

Child Tax Credit

Eligibility

Qualifying Child

To be eligible to claim the child tax credit, the taxpayer must have at least one qualifying child. To determine whether a child meets the criteria of qualifying child for the child tax credit or additional child tax credit, begin by reviewing the Marital Status and Household Information section of the taxpayer's intake and interview sheet. Use the interview techniques and tools discussed in earlier lessons to determine if the child qualifies. To qualify, the child must:

  • Meet the relationship criteria
  • Meet the age criteria
  • Not have provided over half of his or her own support
  • Have lived with the taxpayer for more than 6 months of the tax year (remember the special rules for divorced or separated parents or parents who live apart)
  • Be a U.S. citizen, U.S. national, or resident of the U.S.

For a more detailed version of these criteria, refer to the Child Tax Credit Interview Tips in Volunteer Resource Guide, Nonrefundable Credits tab.

Example

Ed's son, Jeff, turned 17 on December 30. He is a citizen of the United States and has as valid SSN. According to the child tax credit rules, he is not a qualifying child for the child tax credit because he was not under the age of 17 at the end of the tax year.

Portion of Intake and Interview Sheet showing Marital Status and Household Information.