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

Child Tax Credit

Avoiding Common Errors

Correctly Identify Eligible Children

When considering the child tax credit, it is critical to ensure that the taxpayer has been interviewed thoroughly to correctly identify eligible children. Be sure to note any unusual situations on the intake and interview sheet.

If using tax software, the credit will be computed once the birth date and dependency information is entered on the Main Information Screen for dependents and the CTC block is checked.

Intake and Interview Sheet with handwritten note in margin—May be eligible for CTC.