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

Child Tax Credit Workout

Workout Resources

Publication 4491 Child Tax Credit & Credit for Other Dependents

This lesson will provide links to resource materials and practice to help you determine if a taxpayer qualifies for the nonrefundable child tax credit or the refundable additional child tax credit. Begin this lesson by reviewing the Child Tax Credit & Credit for Other Dependents lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Child Tax Credit lesson:

  • Determine the taxpayer's eligibility for the credit(s)
  • Determine which taxpayer can claim the credits

If taxpayers claim the child tax credit or additional child tax credit but are not eligible for the credit, they can be banned from claiming the credit for either two or ten years.

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