자녀 세액공제 | Internal Revenue Service

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value="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul data-block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> 메뉴 <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div 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Use the spacebar to open the 세금 신고 sub menu or enter to navigate to the 세금 신고 page." role="application" id="accessible-megamenu-nav-item-0">세금 신고</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ko/filing" class="mobile-only-text" id="accessible-megamenu-segeum-singo-submenu-0" data-drupal-link-system-path="node/19656">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-1">정보</span> </li> <li><a href="/ko/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-segeum-singo-submenu-2" data-drupal-link-system-path="node/19456">개인</a> </li> <li><a href="/ko/individuals/international-taxpayers" id="accessible-megamenu-segeum-singo-submenu-3" data-drupal-link-system-path="node/19696">국제 납세자</a> </li> <li><a href="/ko/businesses" id="accessible-megamenu-segeum-singo-submenu-4" data-drupal-link-system-path="node/18976">사업체 및 자영업자</a> </li> <li><a href="/ko/charities-and-nonprofits" id="accessible-megamenu-segeum-singo-submenu-5" data-drupal-link-system-path="node/58461">자선 및 비영리 단체</a> </li> <li><a href="/ko/government-entities/federal-state-local-governments" id="accessible-megamenu-segeum-singo-submenu-6" data-drupal-link-system-path="node/19446">연방, 주 및 시 정부</a> </li> <li><a href="/ko/government-entities/indian-tribal-governments" id="accessible-megamenu-segeum-singo-submenu-7" data-drupal-link-system-path="node/19601">인디언 부족 정부</a> </li> <li><a href="/ko/tax-exempt-bonds" id="accessible-megamenu-segeum-singo-submenu-8" data-drupal-link-system-path="node/19671">면세 채권</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-9">개인을 위한 서류 제출</span> </li> <li><a href="/ko/filing/individuals/how-to-file" id="accessible-megamenu-segeum-singo-submenu-10" data-drupal-link-system-path="node/22856">제출 방법</a> </li> <li><a href="/ko/filing/individuals/when-to-file" id="accessible-megamenu-segeum-singo-submenu-11" data-drupal-link-system-path="node/22726">제출 기간</a> </li> <li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-segeum-singo-submenu-12" data-drupal-link-system-path="node/2442">제출 장소</a> </li> <li><a href="/ko/filing/individuals/update-my-information" id="accessible-megamenu-segeum-singo-submenu-13" data-drupal-link-system-path="node/22861">귀하의 정보 업데이트</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-14">인기 검색</span> </li> <li><a href="/ko/individuals/get-transcript" id="accessible-megamenu-segeum-singo-submenu-15" data-drupal-link-system-path="node/136676">세무 기록 사본 얻기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-segeum-singo-submenu-16" data-drupal-link-system-path="node/17153">고용주 식별 번호 (EIN)</a> </li> <li><a href="/ko/filing/wheres-my-amended-return" id="accessible-megamenu-segeum-singo-submenu-17" data-drupal-link-system-path="node/17175">수정된 신고서 현황 확인</a> </li> <li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-segeum-singo-submenu-18" data-drupal-link-system-path="node/16696">신분 보호 핀 (IP PIN) 얻기</a> </li> <li><a href="/ko/file-your-taxes-for-free" id="accessible-megamenu-segeum-singo-submenu-19" data-drupal-link-system-path="node/141421">세금 보고 무료로 하기 </a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/payments" aria-controls="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-label="납부 menu has additional options. Use the spacebar to open the 납부 sub menu or enter to navigate to the 납부 page." role="application" id="accessible-megamenu-nav-item-1">납부</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ko/payments" class="mobile-only-text" id="accessible-megamenu-nabbu-submenu-0" data-drupal-link-system-path="node/19551">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-1">납부 방법</span> </li> <li><a href="/ko/payments/direct-pay-with-bank-account" id="accessible-megamenu-nabbu-submenu-2" data-drupal-link-system-path="node/10224">은행 계좌(자동 이체)</a> </li> <li><a href="/ko/payments/online-payment-agreement-application" id="accessible-megamenu-nabbu-submenu-3" data-drupal-link-system-path="node/16716">납부 계획 (분할 납부 합의)</a> </li> <li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-nabbu-submenu-4" data-drupal-link-system-path="node/15488">전자식 연방 세금 납부 시스템 (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-5">인기 검색</span> </li> <li><a href="/ko/your-account" id="accessible-megamenu-nabbu-submenu-6" data-drupal-link-system-path="node/126776">귀하의 온라인 계정</a> </li> <li><a href="/ko/individuals/tax-withholding-estimator" id="accessible-megamenu-nabbu-submenu-7" data-drupal-link-system-path="node/107181">IRS 세금 원천징수 추정기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-nabbu-submenu-8" data-drupal-link-system-path="node/17135">추정세</a> </li> <li><a href="/ko/payments/penalties" id="accessible-megamenu-nabbu-submenu-9" data-drupal-link-system-path="node/91826">과태료</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/refunds" aria-controls="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-label="환급 menu has additional options. Use the spacebar to open the 환급 sub menu or enter to navigate to the 환급 page." role="application" id="accessible-megamenu-nav-item-2">환급</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ko/refunds" class="mobile-only-text" id="accessible-megamenu-hwangeub-submenu-0" data-drupal-link-system-path="node/130131">개요</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ko/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-hwangeub-submenu-1" data-drupal-link-system-path="node/19556">내 환급액이 어디 있습니까?</a> </li> <li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-hwangeub-submenu-2" data-drupal-link-system-path="node/10971">자동 이체</a> </li> <li><a href="/ko/taxtopics/tc203" id="accessible-megamenu-hwangeub-submenu-3" data-drupal-link-system-path="node/67936">감소된 환급액</a> </li> <li><a href="/ko/filing/file-an-amended-return" id="accessible-megamenu-hwangeub-submenu-4" data-drupal-link-system-path="node/128551">수정된 신고서</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/ko/credits-and-deductions" aria-controls="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-label="세액 공제 menu has additional options. Use the spacebar to open the 세액 공제 sub menu or enter to navigate to the 세액 공제 page." role="application" id="accessible-megamenu-nav-item-3">세액 공제</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ko/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-seaeg-gongje-submenu-0" data-drupal-link-system-path="node/80206">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-1">정보</span> </li> <li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족" id="accessible-megamenu-seaeg-gongje-submenu-2" data-drupal-link-system-path="node/5">개인</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 귀하 및 귀하의 가족 </span> </li> <li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보" id="accessible-megamenu-seaeg-gongje-submenu-3" data-drupal-link-system-path="node/19941">사업체 및 자영업자</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 표준 마일리지 및 기타 정보 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-4">인기 검색</span> </li> <li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-seaeg-gongje-submenu-5" data-drupal-link-system-path="node/18966">근로 소득 세액 공제 (EITC)</a> </li> <li class="active"><a href="/ko/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-seaeg-gongje-submenu-6" data-drupal-link-system-path="node/771" class="is-active" aria-current="page">자녀 세액공제</a> </li> <li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-seaeg-gongje-submenu-7" data-drupal-link-system-path="node/126641">청정 차량 및 에너지 세액공제</a> </li> <li><a href="/ko/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-seaeg-gongje-submenu-8" data-drupal-link-system-path="node/5229">표준 공제</a> </li> <li><a href="/ko/retirement-plans" id="accessible-megamenu-seaeg-gongje-submenu-9" data-drupal-link-system-path="node/19741">퇴직 계획</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/forms-instructions" aria-controls="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-label="양식 및 작성 지침 menu has additional options. Use the spacebar to open the 양식 및 작성 지침 sub menu or enter to navigate to the 양식 및 작성 지침 page." role="application" id="accessible-megamenu-nav-item-4">양식 및 작성 지침</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ko/forms-instructions" class="mobile-only-text" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-0" data-drupal-link-system-path="node/6">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-1">양식 및 작성 지침</span> </li> <li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-2" data-drupal-link-system-path="node/16022">양식 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 세금 신고서 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-3">양식 1040 지침</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 양식 1040 작성 안내 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-4" data-drupal-link-system-path="node/15825">양식 W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 납세자 식별 번호(TIN) 및 증명 신청서 </span> </li> <li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-5" data-drupal-link-system-path="node/10554">양식 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 세금 신고서 사본 신청서 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-6" data-drupal-link-system-path="node/15498">양식 W-4 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 종업원의 원천 징수 허용액 증명 </span> </li> <li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-7" data-drupal-link-system-path="node/53446">양식 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 고용주의 분기별 연방세 보고서 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-8" data-drupal-link-system-path="node/5737">양식 W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보수를 지급하는 무역 또는 사업에 종사하는 고용주 </span> </li> <li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-9" data-drupal-link-system-path="node/15532">양식 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 분할 납부 합의 신청 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-10">세금 전문가 인기 검색</span> </li> <li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-11" data-drupal-link-system-path="node/19996">양식 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보고서 수정/정정 </span> </li> <li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-12" data-drupal-link-system-path="node/15839">양식 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 위임장 신청 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-13" data-drupal-link-system-path="node/15536">양식 W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 납세자 식별 번호(ITIN) 신청 </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-14">회보 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> IRS 관련 업무 종사자에 대한 규정 </span> </li> </div> </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 data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/ko/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="검색" aria-label="검색" 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" >- 어떤 -</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" >- 어떤 -</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="검색" 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="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</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-ko"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" data-drupal-link-system-path="node/11">세무 전문가</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="#">세금 신고</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/filing" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/how-to-file-your-taxes-step-by-step">개인</a></li><li><a href="/ko/individuals/international-taxpayers">국제 납세자</a></li><li><a href="/ko/businesses">사업체 및 자영업자</a></li><li><a href="/ko/charities-and-nonprofits">자선 및 비영리 단체</a></li><li><a href="/ko/government-entities/federal-state-local-governments">연방, 주 및 시 정부</a></li><li><a href="/ko/government-entities/indian-tribal-governments">인디언 부족 정부</a></li><li><a href="/ko/tax-exempt-bonds">면세 채권</a></li><li><span class="mega-menu-column-header">개인을 위한 서류 제출</span></li><li><a href="/ko/filing/individuals/how-to-file">제출 방법</a></li><li><a href="/ko/filing/individuals/when-to-file">제출 기간</a></li><li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type">제출 장소</a></li><li><a href="/ko/filing/individuals/update-my-information">귀하의 정보 업데이트</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/individuals/get-transcript">세무 기록 사본 얻기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number">고용주 식별 번호 (EIN)</a></li><li><a href="/ko/filing/wheres-my-amended-return">수정된 신고서 현황 확인</a></li><li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin">신분 보호 핀 (IP PIN) 얻기</a></li><li><a href="/ko/file-your-taxes-for-free">세금 보고 무료로 하기 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">납부</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/payments" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">납부 방법</span></li><li><a href="/ko/payments/direct-pay-with-bank-account">은행 계좌(자동 이체)</a></li><li><a href="/ko/payments/online-payment-agreement-application">납부 계획 (분할 납부 합의)</a></li><li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system">전자식 연방 세금 납부 시스템 (EFTPS)</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/your-account">귀하의 온라인 계정</a></li><li><a href="/ko/individuals/tax-withholding-estimator">IRS 세금 원천징수 추정기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes">추정세</a></li><li><a href="/ko/payments/penalties">과태료</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">환급</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/refunds" class="mobile-only-text">개요</a></li><li><a href="/ko/wheres-my-refund" class="mega-menu-column-header">내 환급액이 어디 있습니까?</a></li><li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">자동 이체</a></li><li><a href="/ko/taxtopics/tc203">감소된 환급액</a></li><li><a href="/ko/filing/file-an-amended-return">수정된 신고서</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">세액 공제</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/credits-and-deductions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족">개인</a></li><li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보">사업체 및 자영업자</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc">근로 소득 세액 공제 (EITC)</a></li><li><a href="/ko/credits-deductions/individuals/child-tax-credit">자녀 세액공제</a></li><li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits">청정 차량 및 에너지 세액공제</a></li><li><a href="/ko/help/ita/how-much-is-my-standard-deduction">표준 공제</a></li><li><a href="/ko/retirement-plans">퇴직 계획</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">양식 및 작성 지침</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/forms-instructions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">양식 및 작성 지침</span></li><li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서">양식 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내">양식 1040 지침</a></li><li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서">양식 W-9</a></li><li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서">양식 4506-T</a></li><li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명">양식 W-4 </a></li><li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서">양식 941</a></li><li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주">양식 W-2</a></li><li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청">양식 9465</a></li><li><span class="mega-menu-column-header">세금 전문가 인기 검색</span></li><li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정">양식 1040-X</a></li><li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청">양식 2848</a></li><li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청">양식 W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정">회보 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">메인 네비게이션 바</h2> <ul data-block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/ko/filing" class="top-level-nav-item">세금 신고</a> </li> <li> <a href="/ko/payments" class="top-level-nav-item">납부</a> </li> <li> <a href="/ko/refunds" class="top-level-nav-item">환급</a> </li> <li> <a href="/ko/credits-and-deductions" class="top-level-nav-item">세액 공제</a> </li> <li> <a href="/ko/forms-instructions" class="top-level-nav-item">양식 및 작성 지침</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul data-block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=ko xml:lang=ko ><a href="/ko" lang=ko xml:lang=ko >홈페이지</a></li><li lang=ko xml:lang=ko ><a href="/ko/credits-and-deductions" lang=ko xml:lang=ko >세금 감세 및 공제 (영어)</a></li><li lang=ko xml:lang=ko ><a href="/ko/credits-deductions/family-dependents-and-students-credits" lang=ko xml:lang=ko >가족, 부양 가족 및 학생 (영어)</a></li><li class="active"> 자녀 세액공제 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">자녀 세액공제</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/771" class="en"><a href="/credits-deductions/individuals/child-tax-credit" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/771">English</a></li><li hreflang="es" data-drupal-link-system-path="node/771" class="es"><a href="/es/credits-deductions/individuals/child-tax-credit" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/771">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/771" class="zh-hans"><a href="/zh-hans/credits-deductions/individuals/child-tax-credit" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/771">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/771" class="zh-hant"><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/771">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/771" class="ko is-active" aria-current="page"><a href="/ko/credits-deductions/individuals/child-tax-credit" class="language-link is-active" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/771" aria-current="page">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/771" class="ru"><a href="/ru/credits-deductions/individuals/child-tax-credit" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/771">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/771" class="vi"><a href="/vi/credits-deductions/individuals/child-tax-credit" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/771">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/771" class="ht"><a href="/ht/credits-deductions/individuals/child-tax-credit" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/771">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In 세금 감세 및 공제 (영어) <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2 is-active-trail is-active-parent" data-indent-level="2"> <a href="/ko/credits-deductions/family-dependents-and-students-credits" title="가족, 부양 가족 및 학생 (영어)" id="term-29446" rel="parent" lang="ko" xml:lang="ko" hreflang="ko">가족, 부양 가족 및 학생 (영어)</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc" title="근로 소득 세액공제" id="term-28416" rel="child" lang="ko" xml:lang="ko" hreflang="ko">근로 소득 세액공제</a> </li> <li class="level-3 is-active" data-indent-level="3"> <a href="/ko/credits-deductions/individuals/child-tax-credit" title="자녀 세액공제" id="term-28981" rel="parent" lang="ko" xml:lang="ko" hreflang="ko">자녀 세액공제</a> <ul class="inner"> <li class="level-4" data-indent-level="4"> <a href="/ko/credits-deductions/individuals/resources-and-guidance-for-puerto-rico-families-that-may-qualify-for-the-child-tax-credit" title="푸에르토리코 가족과 자녀 세액공제 (영어)" id="term-29461" rel="child" lang="ko" xml:lang="ko" hreflang="ko">푸에르토리코 가족과 자녀 세액공제 (영어)</a> </li> <li class="level-4" data-indent-level="4"> <a href="/ko/credits-deductions/advance-child-tax-credit-payments-in-2021" title="선급 자녀 세액공제" id="term-28791" rel="child" lang="ko" xml:lang="ko" hreflang="ko">선급 자녀 세액공제</a> </li> </ul> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/credits-deductions/individuals/education-credits-aotc-llc" title="교육 세액공제 (영어)" id="term-29466" rel="child" lang="ko" xml:lang="ko" hreflang="ko">교육 세액공제 (영어)</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/credits-deductions/clean-vehicle-and-energy-credits" title="청정 에너지 및 차량 세액공제 (영어)" id="term-29451" rel="child" lang="ko" xml:lang="ko" hreflang="ko">청정 에너지 및 차량 세액공제 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/credits-and-deductions-for-individuals" title="개인의 세액공제 및 소득공제" id="term-17416" rel="child" lang="ko" xml:lang="ko" hreflang="ko">개인의 세액공제 및 소득공제</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/credits-deductions/businesses" title="사업체와 자영업 세액공제 및 소득공제" id="term-17411" rel="child" lang="ko" xml:lang="ko" hreflang="ko">사업체와 자영업 세액공제 및 소득공제</a> </li> </ul> </div> </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="/ko/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>자녀 세액공제는 자격을 갖춘 자녀를 둔 가족들이 세금 감면 혜택을 받을 수 있도록 도와줍니다. 소득 신고를 하지 않는 사람도 세액공제를 청구할 수 있습니다.</p> <h2>자격 대상</h2> <p>미국에서 취업할 수 있는 사회보장 번호를 가진 적격 아동에 대해 자녀 세액공제를 청구할 수 있습니다.</p> <p>2024년 과세 연도에 자녀가 적격하기 위해서는, 일반적으로 귀하의 부양가족이 다음 조건들을 만족해야 합니다:</p> <ul> <li>연말을 기준으로 만 17세 이하</li> <li>귀하의 아들, 딸, 양자녀, 적법 위탁 자녀, 형제, 자매, 의붓형제, 의붓자매, 이복형제, 이복자매 혹은 그 자녀(예: 손자, 조카 등)</li> <li>대상자가 과세연도 동안 본인 재정의 절반을 초과하는 금액을 충당하지 않음</li> <li>대상자가 과세연도의 절반 이상의 기간 귀하와 거주함</li> <li>귀하의 소득 신고서에 부양가족으로 청구됨</li> <li>해당 연도에 부부 공동 신고서를 제출하지 않음(또는 원천 징수된 소득세나 납부한 추정세의 환급을 청구하기 위한 이유에 한하여 공동 신고서를 제출함)</li> <li>미국 시민, 미국 국민 혹은 미국 거주 외국인</li> <li>취업에 유효한 사회 보장 번호를 소지하며, 귀하의 세금 신고서 기한일(연장 포함) 이전에 이를 취득함</li> </ul> <p>모든 자격요건을 충족하고 연간 소득이 $200,000 (부부 공동 신고서를 제출하는 경우, $400,000) 보다 많지 않은 경우, 각 적격 아동에 대한 2024년 자녀 세액공제의 모든 금액을 받을 수 있습니다.</p> <p>보다 소득이 높은 부모 및 보호자는 세액공제의 일부 금액을 받을 수 있습니다.</p> <h2>본 세액공제 청구 방법</h2> <p>자녀 세액공제를 신청하려면, <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d6635433-611d-474d-aea4-0f816139e0bf" href="/ko/forms-pubs/about-form-1040" title="양식 1040, ‘미국 개인 소득세 신고서’에 관하여">양식 1040, '개인 소득세 신고서'</a>에 자녀 및 기타 부양가족을 기입하고 작성된  <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">스케줄 8812, 적격 자녀 및 기타 부양가족에 대한 세액공제(영어)</a>를 첨부하십시오.</p> <h2>본 기관이 귀하의 청구에 감사를 실시하거나 거절할 경우에 대한 정보:</h2> <ul> <li><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">내가 청구한 세액공제에 대해 IRS로부터 서신을 받았을 경우 어떻게 해야 합니까?(영어)</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" title="What to do if we deny your claim for a credit">본 기관이 귀하의 청구를 거부할 경우 해야할 일(영어)</a></li> </ul> <h2>가족들을 위한 기타 세액공제</h2> <p>귀하가 자녀 세액공제 자격을 충족하는 경우, 다음 세액공제에도 해당할 수 있습니다:</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">자녀 및 부양가족 케어 세액공제(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4acaffc8-4b32-479f-af7c-6bc23902a13f" href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc" title="근로 소득 세액공제 (EITC)">근로소득 세액공제</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="224afb27-777d-41b8-800a-2423607d896a" href="/ko/credits-deductions/individuals/adoption-credit" title="입양 세액공제">입양 세액공제 및 입양 지원 정책</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">교육 세액공제(영어)</a></li> </ul> <p>귀하는 자녀 세액공제의 목적상 "적격 자녀"가 아닌 자녀 또는 부양가족에 대해 기타 부양가족을 위한 세액공제(ODC)를 받을 자격이 있을 수 있습니다.</p> <h2>관련자료</h2> <h3>자녀 세액공</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9a5bcd68-10b7-4baf-8899-5794d790b558" href="https://www.eitc.irs.gov/other-refundable-credits-toolkit/what-you-need-to-know-about-ctc-and-actc/avoid-common-actc-errors" title="EITC: Avoid Common CTC, ACTC and ODC Errors">일반적인 CTC, ACTC 및 ODC 오류 방지하기(영어)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a977bdcb-1ddf-4ce4-8ede-6c38ddcb823f" href="https://www.eitc.irs.gov/other-refundable-credits-toolkit/what-you-need-to-know-about-aotc-and-llc/education-credits-1" title="EITC: Child Tax Credit and Additional Child Tax Credit Tweets">자녀 세액공제 및 추가 자녀 세액공제 트윗(영어)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1d910199-fc66-4ec6-b874-3fcc90f5f307" href="https://www.eitc.irs.gov/other-refundable-credits-toolkit/what-you-need-to-know-about-ctc-and-actc/what-you-need-to-know" title="CTC, ACTC, ODC에 대해 알아둘 사항(영어) ">CTC, ACTC 및 ODC에 대해 알아야 할 점(영어)</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7e77457d-2e5e-4bf3-b74f-d80b131f0fdf" href="https://www.eitc.irs.gov/eitc-central/child-related-tax-benefits-comparison/child-related-tax-benefits-comparison" title="Child Related Tax Benefits Comparison">아이들에 대한 세금 혜택 비교(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2874e321-b22c-49fc-bc20-3306c7fce87c" href="/ko/individuals/parents" title="부모를 위한 세금 정보">부모를 위한 세금 정보</a></li> </ul> <h3>유용한 양식 및 관행물</h3> <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">스케줄 8812, '적격 자녀 및 기타 부양가족을 위한 세액공제'(영어)</a></li> <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">스케줄 8812, '적격 자녀 및 기타 부양가족을 위한 세액공제' 설명서(영어)</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">간행물 501, '부양가족, 표준 공제 및 정보 신고'(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cea23c37-f704-4f4a-a3ab-918985e83672" href="/ko/forms-pubs/about-publication-519" title="간행물 519, ‘체류자를 위한 미국 세금 안내’에 관하여">간행물 519, 외국인을 위한 미국 세금 가이드</a></li> </ul> <h3>자녀 세액공제 마케팅 자료</h3> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="09e0bb53-3d76-4ed6-b32c-66d59b35c81e" href="https://www.irs.gov/pub/irs-pdf/p4298.pdf" title="1124 Publ 4298 (PDF)">강행물 4298, ‘귀하가 연방 세금 환급금에 해당될 수 있습니다(영어) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4dbb3705-fa46-46e0-903d-a84817151c2c" href="https://www.irs.gov/pub/irs-pdf/p5811.pdf" title="0423 Publ 5811 (PDF)">강행물 5811, ‘자녀 세액공제’(영어) <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <h3>세금 도움말</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="02484967-4863-4a29-9cfd-01d688a7f0f7" href="/ko/newsroom/taxpayers-who-arent-eligible-for-the-child-tax-credit-should-look-into-the-credit-for-other-dependents" title="자녀 세액 공제에 자격이 되지 않는 납세자는 반드시 기타 부양가족을 위한 공제를 살펴보세요.">세금 도움말 2021-144, '자녀 세액공제에 적격하지 않은 납세자는 기타 부양가족을 위한 세액공제를 살펴보아야 합니다'</a></li> </ul> <h3>세금 신고서 작성 지원</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fecfa7e8-e586-490e-90bb-044d87b74fcf" href="/ko/individuals/free-tax-return-preparation-for-qualifying-taxpayers" title="적격 납세자를 위한 무료 세금 신고서 작성">무료 세금 신고서 작성 도움받기</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6e27148c-9038-4367-80e6-1c72fcd98636" href="/ko/tax-professionals/choosing-a-tax-professional" title="세금 보고서 작성에 도움이 필요하신가요?">세무 전문가 지명하기</a></li> </ul> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6bec655a-80da-45cc-a351-2f076ac53481" href="https://www.eitc.irs.gov/other-refundable-credits-toolkit/other-refundable-credits-toolkit" title="EITC: Other refundable credits toolkit">기타 환급가능 세액공제로 돌아가기(영어)</a></p> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 21-Jan-2025 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/ko/credits-deductions/individuals/child-tax-credit" data-a2a-title="자녀 세액공제"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" 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