Child Tax Credit | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li class="active"><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771" class="is-active" aria-current="page">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span 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class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In Credits & Deductions</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. 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Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2 is-active-trail is-active-parent" data-indent-level="2"> <a href="/credits-deductions/family-dependents-and-students-credits" title="Family, dependents and students" id="term-29446" rel="parent" lang="en" xml:lang="en" hreflang="en">Family, dependents and students</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" title="Earned Income Tax Credit" id="term-28416" rel="child" lang="en" xml:lang="en" hreflang="en">Earned Income Tax Credit</a> </li> <li class="level-3 is-active" data-indent-level="3"> <a href="/credits-deductions/individuals/child-tax-credit" title="Child Tax Credit" id="term-28981" rel="parent" lang="en" xml:lang="en" hreflang="en">Child Tax Credit</a> <ul class="inner"> <li class="level-4" data-indent-level="4"> <a href="/credits-deductions/individuals/resources-and-guidance-for-puerto-rico-families-that-may-qualify-for-the-child-tax-credit" title="Puerto Rico families and the Child Tax Credit" id="term-29461" rel="child" lang="en" xml:lang="en" hreflang="en">Puerto Rico families and the Child Tax Credit</a> </li> <li class="level-4" data-indent-level="4"> <a href="/credits-deductions/advance-child-tax-credit-payments-in-2021" title="Advance Child Tax Credit" id="term-28791" rel="child" lang="en" xml:lang="en" hreflang="en">Advance Child Tax Credit</a> </li> </ul> </li> <li class="level-3" data-indent-level="3"> <a href="/credits-deductions/individuals/education-credits-aotc-llc" title="Educational credits" id="term-29466" rel="child" lang="en" xml:lang="en" hreflang="en">Educational credits</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/credits-deductions/clean-vehicle-and-energy-credits" title="Clean energy and vehicle credits" id="term-29451" rel="child" lang="en" xml:lang="en" hreflang="en">Clean energy and vehicle credits</a> </li> <li class="level-2" data-indent-level="2"> <a href="/credits-and-deductions-for-individuals" title="Individuals credits and deductions" id="term-17416" rel="child" lang="en" xml:lang="en" hreflang="en">Individuals credits and deductions</a> </li> <li class="level-2" data-indent-level="2"> <a href="/credits-deductions/businesses" title="Business credits and deductions" id="term-17411" rel="child" lang="en" xml:lang="en" hreflang="en">Business credits and deductions</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/credits-deductions/individuals/child-tax-credit" class="pup-article full clearfix row"> <div class="col-md-12 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>The Child Tax Credit helps families with qualifying children get a tax break. You may be able to claim the credit even if you don't normally file a tax return.</p> <h2>Who qualifies</h2> <p>You can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States.</p> <p>To be a qualifying child for the 2023 tax year, your dependent generally must:</p> <ul> <li>Be under age 17 at the end of the year</li> <li>Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew)</li> <li>Provide no more than half of their own financial support during the year</li> <li>Have lived with you for more than half the year</li> <li>Be properly claimed as your dependent on your tax return</li> <li>Not file a joint return with their spouse for the tax year <strong>or</strong> file it only to claim a refund of withheld income tax or estimated tax paid</li> <li>Have been a U.S. citizen, U.S. national or U.S. resident alien</li> </ul> <p>You qualify for the full amount of the 2023 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return).</p> <p>Parents and guardians with higher incomes may be eligible to claim a partial credit.</p> <p>Use our Interactive Tax Assistant to <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6b0e6fb6-274b-40df-963f-02bae20a5ede" href="/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents" title="Does my child/dependent qualify for the child tax credit or the credit for other dependents?">check if you qualify</a>.</p> <h2>How to claim this credit</h2> <p>You can claim the Child Tax Credit by entering your children and other dependents on <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d6635433-611d-474d-aea4-0f816139e0bf" href="/forms-pubs/about-form-1040" title="About Form 1040, U.S. Individual Income Tax Return">Form 1040, U.S. Individual Income Tax Return</a>, and attaching a completed <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="16806c26-cd9c-4dc3-bef9-e9f5aaea5618" href="/forms-pubs/about-schedule-8812-form-1040" title="About Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents">Schedule 8812, Credits for Qualifying Children and Other Dependents</a>.</p> <h2>Information if we audit or deny your claim:</h2> <ul> <li><u><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fb068ce9-ae0c-4997-be92-b1b63825d74e" href="/credits-deductions/individuals/earned-income-tax-credit/letter-or-audit-for-eitc" title="Letter or audit for EITC">I received a letter from IRS about my credit: What should I do?</a></u></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a917ef6b-2c2b-4e8b-84df-e08d4d74a5ee" href="/credits-deductions/individuals/earned-income-tax-credit/what-to-do-if-we-deny-your-claim-for-a-credit" title="What to do if we deny your claim for a credit">What to do if we deny your claim</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a917ef6b-2c2b-4e8b-84df-e08d4d74a5ee" href="/credits-deductions/individuals/earned-income-tax-credit/what-to-do-if-we-deny-your-claim-for-a-credit#file" title="What to do if we deny your claim for a credit">How to claim the credit if we denied it in the past</a></li> </ul> <h2>Other tax credits for families</h2> <p>If you qualify for the Child Tax Credit, you may also qualify for these tax credits:</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c080657b-647d-4dca-9fb7-c4e32145e558" href="/credits-deductions/individuals/child-and-dependent-care-credit-information" title="Child and Dependent Care Credit information">Child and Dependent Care Credit</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4acaffc8-4b32-479f-af7c-6bc23902a13f" href="/credits-deductions/individuals/earned-income-tax-credit-eitc" title="Earned Income Tax Credit (EITC)">Earned Income Tax Credit</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="224afb27-777d-41b8-800a-2423607d896a" href="/taxtopics/tc607" title="Topic no. 607, Adoption credit and adoption assistance programs">Adoption Credit and Adoption Assistance Programs</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f138dece-f06d-4c59-a247-6edb591d9528" href="/credits-deductions/individuals/education-credits-aotc-llc" title="Education Credits AOTC LLC">Education credits</a></li> </ul> <p>You may qualify for the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6b0e6fb6-274b-40df-963f-02bae20a5ede" href="/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents" title="Does my child/dependent qualify for the child tax credit or the credit for other dependents?">Credit for Other Dependents</a> for a child or dependent who is not a "qualifying child" for purposes of the Child Tax Credit.</p> <h2>Resources</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="16806c26-cd9c-4dc3-bef9-e9f5aaea5618" href="/forms-pubs/about-schedule-8812-form-1040" title="About Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents">2023 Instructions for Schedule 8812</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="69945ad0-0e71-41b9-89dc-f89e48905ace" href="/forms-pubs/about-publication-501" title="About Publication 501, Dependents, Standard Deduction, and Filing Information">Publication 501, Dependents, Standard Deduction and Filing Information</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cea23c37-f704-4f4a-a3ab-918985e83672" href="/forms-pubs/about-publication-519" title="About Publication 519, U.S. Tax Guide for Aliens">Publication 519, U.S. Tax Guide for Aliens</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2874e321-b22c-49fc-bc20-3306c7fce87c" href="/individuals/parents" title="Parents">Find tax information for parents</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="80b31df3-8b50-4036-a5e4-2c6111567581" href="https://www.eitc.irs.gov/eitc-central/child-related-tax-benefits-comparison/child-related-tax-benefits-comparison" title="EITC: Child-related tax benefits comparison">Compare tax benefits for children</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fecfa7e8-e586-490e-90bb-044d87b74fcf" href="/individuals/free-tax-return-preparation-for-qualifying-taxpayers" title="Free tax return preparation for qualifying taxpayers">Get free tax preparation help</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6e27148c-9038-4367-80e6-1c72fcd98636" href="/tax-professionals/choosing-a-tax-professional" title="Choosing a tax professional">Choose a tax professional</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a8fe9484-7131-4917-bfbf-9d474a2f1cb8" href="/credits-deductions/individuals/earned-income-tax-credit/how-to-work-with-a-tax-professional-to-claim-the-earned-income-tax-credit-eitc" title="How to work with a tax professional to claim the Earned Income Tax Credit (EITC)">Find out what you need to bring to your tax preparer</a><strong> </strong></li> </ul> </div> </div> </article> </div> </div> </div> </div> <div class="container"> 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