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

Additional Child Tax Credit

Who, How, and When

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
  • 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
  • Be the taxpayer's:
    • Son or daughter
    • Stepson, stepdaughter, or adopted child
    • Brother or sister
    • Eligible descendent, or
    • Eligible foster child
Grandparent with grandchild.