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Advanced Course > Child Tax Credit

Child Tax Credit and Credit for Other Dependents

The child tax credit is unique because taxpayers who cannot benefit from the nonrefundable child tax credit may be able to qualify for the refundable additional child tax credit. When the dependent is not eligible for the child tax credit they may be eligible for the nonrefundable $500 credit for other dependents. Your understanding of these credits may result in a lower tax for the taxpayer.

Use the interview techniques and tools discussed in the lesson; also use the Volunteer Resource Guide, Nonrefundable Credits tab.

Click the Skills Workout button to learn more about the child tax credit.

Check your understanding of the rules for the child tax credit. Indicate whether each of the statements below is true or false by clicking on the correct answer. To check your answers, click the Check My Answers button at the bottom of the page.

Taxpayers can take the additional child tax credit in place of the child tax credit.

A. True Incorrect. The correct answer is False.
B. False Correct.No answer given. The correct answer is False.

Anita has a 13-year-old adopted son, Ryan. He is a U.S. citizen and lived with Anita for the entire tax year. Anita provided all of her son's support. Ryan is a qualifying child for the child tax credit.

A. True Correct.No answer given. The correct answer is True.
B. False Incorrect. The correct answer is True.

To qualify for the nonrefundable child tax credit, a taxpayer must have tax liability (owe taxes).

A. True Correct.No answer given. The correct answer is True.
B. False Incorrect. The correct answer is True.

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