Child Related Tax Benefits Comparison

Our handy chart shows some of the basic eligibility requirements for tax benefits and credits available to taxpayers with a qualifying child in 2011. Go directly to downloadable versions of chart.

Warning: This chart is for quick comparison only. Each of the listed benefits has other requirements. This at-a-glance guide lets you know which benefits to research further.

Benefit	Age		Child's Relationship	Can You Claim Without Qualifying Child?	Residency	Support
Earned Income Tax Credit	Child must be: Younger than the taxpayer (or the taxpayer's spouse if filing a joint return)and under age 19 at end of the calendar year. Younger than the taxpayer (or the taxpayer's spouse if filing a joint return) and under age 24 at the end of the calendar year if a full time student. Any age if permanently and totally disabled.		Child must be taxpayer's son, daughter, stepchild, adopted child^, foster child^*, brother, sister, half brother, half sister, stepbrother, stepsister, or descendent of any of them.	Yes (see rules for claiming without a qualifying child).	Child must lhave the same main home as the taxpayer in the U.S. for more than half the tax year (this can include temporary absences).	None (Except married child must not provide over half of own support for the calendar year).
Dependency Exemption	Child must be: Younger than the taxpayer (or the taxpayer's spouse if filing a joint return)and under age 19 at end of the calendar year. Younger than the taxpayer (or the taxpayer's spouse if filing a joint return) and under age 24 at the end of the calendar year if a full time student. Any age if permanently and totally disabled.	Child must be taxpayer's son, daughter, stepchild, adopted child^, foster child^*, brother, sister, half brother, half sister, stepbrother, stepsister, or descendent of any of them.		Yes (see rules for qualifying relative)	Child must lhave the same main home as the taxpayer in the U.S. for more than half the tax year (this can include temporary absences).	Child must not provide over half of own support for the calendar year.
Child Tax Credit	Child must be under age 17 at the end of the calendar year.	Child must be taxpayer's son, daughter, stepchild, adopted child^, foster child^*, brother, sister, half brother, half sister, stepbrother, stepsister, or descendent of any of them.		No	Child must lhave the same main home as the taxpayer in the U.S. for more than half the tax year (this can include temporary absences).	Child must not provide over half of own support for the calendar year.
Head of Household	Child must be: Younger than the taxpayer (or the taxpayer's spouse if filing a joint return)and under age 19 at end of the calendar year. Younger than the taxpayer (or the taxpayer's spouse if filing a joint return) and under age 24 at the end of the calendar year if a full time student. Any age if permanently and totally disabled.	Child must be taxpayer's son, daughter, stepchild, adopted child^, foster child^*, brother, sister, half brother, half sister, stepbrother, stepsister, or descendent of any of them.		Yes, for some qualifying relatives.	Child must lhave the same main home as the taxpayer in the U.S. for more than half the tax year (this can include temporary absences). .	Child must not provide over half of own support for the calendar year. Taxpayer must provide over half the cost of maintaining the household for the tax year.
Child and Dependent Care Credit	Child must be under age 13.	Child must be taxpayer's son, daughter, stepchild, adopted child, foster child*, brother, sister, half brother, half sister, stepbrother, stepsister, or descendent of any of them.		Yes for a spouse or some dependents that are not physically or mentally able to take care of self.	Child must have the same main home as the taxpayer in the U.S. for more than half the tax year (this can include temporary absences).	Child must not provide over half of own support for the calendar year.

^*Adopted Child is a child placed with the taxpayer for legal adoption.

^**Foster child is any child placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

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Benefit	Child Must Have SSN (Not ATIN or ITIN)	Child must be U.S. Citizen, U.S. National or U.S. Resident	Child must be U.S. Citizen, U.S. National, U.S. Resident or Resident of Canada or Mexico^***	Can the Noncustodial Parent Claim Using the Special Rule for Divorced or Separated Parents or Parents who Live Apart?	Can Disabled Child be Any Age?	Reference/Publication Links/ Form Links
Earned Income Tax Credit	Yes	N/A See Residency column.	N/A See Residency column.	No, the rules does not apply.	Yes	Publication 596, Earned Income Credit Publication 596 SP, Crédito por Ingreso del Trabajo Schedule EIC Form 8862 if EITC previously disallowed Form 8862, if EITC previously disallowed, Spanish Version Must show name and Social Security Number on Schedule EIC
Dependency Exemption	No	N/A See next column.	Yes	Yes	Yes	Publication 501, Exemptions, Standard Deduction and Filing Information Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos Must show name and identification number on tax return
Child Tax Credit	No	Yes	N/A See previous column	Yes	No	Publication 972, Child Tax Credit Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos Must be listed as dependent on return
Head of Household	No	N/A See Next Column	Yes, if child is married.	No, the rule does not apply.	Yes	Publication 501, Exemptions, Standard Deduction and Filing Information Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos No, but if child isn't dependent, name must be on tax return
Child and Dependent Care	No	N/A Child must be a dependent	Yes	No, only the custodial parent may claim.	Yes	Publication 503, Child and Dependent Care Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos Form 2441 Form 2441 Instructions

^***An exception applies for an adopted child if the taxpayer is a citizen or national of the United States, and if for the tax year, the child has the same main home as the taxpayer and is a member of the taxpayer's household.

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Last updated: 12/6/2011