Child Tax Credit

The Child Tax Credit is a tax break that helps families with qualifying children. Even if you don't normally file a tax return, you may still be able to claim this credit.

Who Qualifies

You can claim the Child Tax Credit for each qualifying child who has a valid Social Security number for employment in the United States. To be considered a qualifying child for the 2023 tax year, your dependent must generally meet the following criteria:

Be under the age of 17 at the end of the year
Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (e.g., grandchild, niece, or nephew)
Provide no more than half of their own financial support during the year
Have lived with you for more than half of the year
Be properly claimed as your dependent on your tax return
Not file a joint return with their spouse for the tax year, or file it only to claim a refund of withheld income tax or estimated tax paid
Have been a U.S. citizen, U.S. national, or U.S. resident alien

If you meet all the eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return), you qualify for the full amount of the 2023 Child Tax Credit for each qualifying child. Parents and guardians with higher incomes may be eligible to claim a partial credit. You can use the Interactive Tax Assistant on our website to check if you qualify.

How to Claim This Credit

To claim the Child Tax Credit, you need to enter your children and other dependents on Form 1040, U.S. Individual Income Tax Return, and attach a completed Schedule 8812, Credits for Qualifying Children and Other Dependents.

Information if We Audit or Deny Your Claim

If your claim for the Child Tax Credit is audited or denied, here's what you need to do:

What to do if we audit your claim
What to do if we deny your claim
How to claim the credit if we denied it in the past

Other Tax Credits for Families

If you qualify for the Child Tax Credit, you may also qualify for the following tax credits:

Child and Dependent Care Credit
Earned Income Tax Credit
Adoption Credit and Adoption Assistance Programs
Education credits

Additionally, you may qualify for the Credit for Other Dependents for a child or dependent who is not considered a "qualifying child" for purposes of the Child Tax Credit.

Resources

Here are some resources that provide more information about the Child Tax Credit:

Page Last Reviewed or Updated: 10-Jan-2024