Tax benefits eligibility chart for families and individuals at a glance

 

This table displays the basic eligibility rules for tax credits and benefits available to you if you have a dependent qualifying child. We provide the rules for the following child related tax benefits:

We also show who can be claimed for each tax benefit. For example:
  • EITC, CDCC and HOH: In some cases, these tax benefits can be claimed for an individual not claimed as a dependent on the taxpayer’s return.
  • ODC: The credit can be claimed for the taxpayer’s dependent qualifying child or dependent qualifying relative.
  • AOTC: The credit can also be claimed by the taxpayer or spouse for their eligible education expenses.

The EITC Assistant can be used to find out if you’re eligible for the EITC.

The Interactive Tax Assistant can be used to find out if you’re eligible for CTC, ACTC, ODC, AOTC, and the HOH filing status.

Rules Basic eligibility requirements
SSN requirement The dependent must have a:
  • Social Security number (SSN),
  • Individual taxpayer identification number (ITIN), or
  • Adoption taxpayer identification number (ATIN).
Relationship The dependent must be the taxpayer’s:

Son, daughter, stepson, stepdaughter, adopted child [3], foster child [4], brother, sister, half-brother, half-sister, stepbrother, stepsister, or descendant of any of them.

Note: A person who isn't related to the taxpayer in one of these ways may still be

eligible to be claimed under the rules for a dependent qualifying relative.

See Publication 501 for more information.
Age The dependent must be:
  • Younger than the taxpayer (or their spouse if filing a joint return) and under age 19 at end of the tax year
  • Younger than the taxpayer (or their spouse if filing a joint return), under age 24 at the end of the tax year and a full-time student [1]
  • Any age if permanently and totally disabled [2]
Note: A person who doesn't meet this rule may still be eligible to be claimed as a dependent under the rules for a dependent qualifying relative.

See Publication 501 for more information.
Support The dependent must not provide over half of their own support for the tax year.

Under the special rules for parents who are divorced, separated, or living apart, for the noncustodial parent to claim the child as a dependent, the child must have received over half of their support from one or both parents.

Note: A person who doesn't meet this rule may still be eligible to be claimed as dependent under the rules for a dependent qualifying relative.

See Publication 501 for more information.
Citizenship The dependent must be:
  • A U.S. citizen, national or resident alien, or
  • A resident of Canada or Mexico
See Publication 519, U.S. Tax Guide for Aliens for more information.
Special rule for parents who are divorced, separated, or living apart The dependent can be claimed by the noncustodial parent under the special rule for parents who are divorced, separated, or living apart.
Joint Return Test To be a Qualifying Child, the person claimed can’t file a joint return for the year claimed as a dependent.

Exception: If the person claimed and their spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.
Publications
Rules Basic eligibility requirements
Dependent The child claimed does not necessarily have to be claimed as a dependent for other credits to be able to claim the EITC.

See Publication 501 for more information these exceptions:
SSN requirement You and the child claimed for the credit must have a valid SSN issued before the due date of

the return (including extensions).

An SSN is valid for EITC unless it was issued after the due date of the return (including extensions) or was issued solely to apply for or receive a federally funded benefit and doesn’t authorize you to work.

Note: An SSN issued to a U.S. citizen is valid for employment.
Relationship The child must be the taxpayer’s:

Son, daughter, stepson, stepdaughter, adopted child [3], foster child [4], brother, sister,

half-brother, half-sister, stepbrother, stepsister, or descendant of any of them.
Age The child must be:
  • Under age 19 at the end of the year and younger than you (or your spouse if filing jointly), or
  • Under age 24 at the end of the year, a student [1] and younger than you (or your spouse if filing jointly).
  • Permanently and totally disabled [2] at any time during the tax year, regardless of age.
Residency In general, a child must have lived with the taxpayer in the United States more than half the

tax year (see exceptions below).

The United States includes the 50 states, the District of Columbia and U.S. military bases. It

does not include United States possessions such as Guam, the Virgin Islands or Puerto Rico.

Exceptions:

Also see information for:
Joint return The child claimed can’t file a joint return for the year.

Exception: If the child and their spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.
Citizenship The taxpayer must be a U.S. citizen or resident alien all year.
Tiebreaker rules Only one person may claim a qualifying child.

Even if two or more persons have the same qualifying child, only one person can claim the child

as a qualifying child for the EITC.

Note: Although there is a special rule that states the noncustodial parent may qualify for the ACTC/CTC/ODC if they meet certain requirements, the same rule does not apply to the EITC.

When two or more persons can claim the same qualifying child, the following tiebreaker rules apply.
Required schedules or forms If claiming EITC with a qualifying child:

Note: A Schedule EIC is not required to claim the EITC without a qualifying child.

If EITC previously disallowed:

Paid Preparers only: Form 8867, Paid Preparer’s Due Diligence Checklist
Publications
Rules Basic eligibility requirements
Dependent The person must be claimed as a dependent on the tax return, either as a qualifying child that does not qualify for Child Tax Credit or Additional Child Tax Credit, or as a qualifying relative.

Note: For a child who is the dependent qualifying child of more than one taxpayer, tie-breaker rules are used to determine which taxpayer can claim the child for the CTC.

Taxpayers with dependents who don’t qualify for the Child Tax Credit may be able

to claim the Credit for Other Dependents.

See the Instructions for Schedule 8812, Credits for Qualifying Children and Other Dependents, and Publication 501, Dependents, Standard Deduction and Filing Information, for more information.
SSN requirement The child must have an SSN that is valid for employment and was issued before the due date of the return (including extensions).

Note: An SSN issued to a U.S. citizen is valid for employment.
Relationship The child must be the taxpayer’s:

Son, daughter, stepson, stepdaughter, adopted child [3], foster child [4], brother, sister, half-brother, half-sister, stepbrother, stepsister, or descendant of any of

them.

Note: A person who isn't related to the taxpayer in one of these ways may still be

eligible to be claimed for the ODC under the rules for a dependent qualifying relative.

See the Instructions for Schedule 8812 for more information about ODC.
Age The child must be younger than the taxpayer (or their spouse if filing jointly) and under age 17 at the end of the tax year.
Residency In general, a child must have lived with the taxpayer more than half the tax year

(see exceptions below).

However, under the special rule for parents who are divorced, separated, or living

apart, a non-custodial parent may be eligible to claim CTC/ACTC for a child who did

not live with them more than half the tax year if, the parent with whom the child lived more than half the tax year let them claim the child as a dependent.

The custodial parent can release the dependent exemption and sign a written

declaration, Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, for the noncustodial to submit with their tax return.

Some exceptions to the residency requirement:

For more on exceptions and residency information, see Publication 501, Dependents, Standard Deduction and Filing Information.
Support The child must not provide over half of their own support for the tax year.

Note: Under the rules for parents who are divorced, separated, or living apart, for the noncustodial parent to claim the child for the child tax credit, the child must have received over half of their support from one or both parents.
Citizenship The child must be a U.S. citizen, national or resident alien.
Required schedules or forms If CTC or ODC was previously disallowed: Paid preparers only: Form 8867, Paid Preparer’s Due Diligence Checklist
Publications
Rules Basic eligibility requirements
Dependent The individual must be claimed as a dependent.
SSN Requirement The dependent must have an SSN, ITIN or ATIN issued on or before the due date of the return (including extensions).

The SSN doesn’t have to be valid for employment.
Relationship The dependent must be an individual who isn’t related to the taxpayer, or an individual who is a child, stepchild, foster child or a descendent or any of them or, another qualifying relative such as father/mother (including step), grandparent, aunt/uncle, sister/brother (including half or step), niece/nephew and son/daughter/mother/father-in-law.
Age Dependent of any age.
Residency In general, the individual must be:
  • A dependent parent or other qualifying relative supported by the taxpayer.
  • A dependent living with the taxpayer all year who isn’t related to the taxpayer.
Support The dependent must not provide over half of their own support for the tax year.

For a dependent claimed as a qualifying relative, the taxpayer must have provided more than half their support during the tax year.
Citizenship The dependent must be a U.S. citizen, national or resident alien.
Joint return The dependent must not file a joint return or can only file a joint return to claim a refund of

income tax withheld or estimated tax paid, and neither the individual nor their spouse has a filing requirement.
Required schedules or forms Paid preparers only: Form 8867, Paid Preparer’s Due Diligence Checklist
Publications
Rules Basic eligibility requirements
Student May be the taxpayer, taxpayer’s spouse or a dependent listed on their return.
SSN requirement Must have a valid SSN, ITIN or ATIN issued or applied for on or before the due date

of the return, including extensions.
Eligible student Must:
  • Be pursuing a degree or other recognized educational credential
  • Be enrolled at least half time for at least one academic period beginning in the tax year
  • Not have finished the first four years of higher education at the beginning
of the tax year
  • Not have claimed the AOTC for more than four
tax years
  • Not have a felony drug conviction at the end of the tax year

Note: The eligible student cannot have also claimed the Lifetime Learning Credit on the same tax return.
Academic period Can be semesters, trimesters, quarters, or any other period of study such as a summer school session. The schools determine the academic periods. For schools that use clock or credit hours and do not have academic terms, the payment period may be treated as an academic period.
Form 1098-T The student must have received a Form 1098-T Tuition Statement from their school by January 31.

Note: If the student’s educational institution didn’t furnish a Form 1098-T or isn’t required to furnish a Form 1098-T under existing rules, see Form 1098-T requirement for more information. The credit may be claimed if you otherwise qualify.
Qualified education expenses Expenses must be paid by cash, check, credit, or debit card, or paid with money from a loan and paid by:
  • Taxpayer or their spouse, if a joint return is filed
  • A student claimed as a dependent
  • A third-party including relatives or friends.
Must be amounts paid for tuition, fees and other related expenses for an eligible student required for enrollment or attendance at an eligible educational institute. These can include student activity fees required to enroll or attend the school.

Expenses cannot have been paid with tax-free grants, scholarships and fellowships and other tax-free education help.
Expenses that do not qualify
  • Room and board
  • Insurance
  • Medical expenses (including student health fees)
  • Transportation
  • Similar personal, living or family expenses
AOTC limitations and the Lifetime Learning Credit The AOTC is only available for four years for each eligible student.

The Lifetime Learning Credit (LLC) is for qualified tuition and related expenses

paid for eligible students enrolled in an eligible educational institution. There is

no limit to the number of years it can be claimed.
Required schedules or forms
Publications Publication 970, Tax Benefits for Education
Rules Basic eligibility requirements
Adoption types The credit and income exclusion apply to international, domestic, private or public foster care adoptions.
SSN requirement The child must have a social security number, adoption taxpayer identification number (ATIN) or individual taxpayer identification number (ITIN).

Use Form W-7A, Application for Adoption Tax Identification Number for Pending U.S. Adoptions PDF.
Relationship You may qualify for the credit if you’re a registered domestic partner in a state that allows second-parent adoptions. However, you cannot claim the credit for expenses related to the adoption of your spouse’s child.
Age A qualified child must be:
  • Under age 18, or
  • Physically or mentally incapable of self-care.
Special Needs Adoptions The child qualifies if they:
  • Are a U.S. citizen,
  • Cannot return to their parents’ home, and
  • Are unlikely to be adopted without assistance.
Qualified Expenses Qualified adoption expenses for the credit and exclusion must be necessary expenses you paid to adopt, including:
  • Adoption fees
  • Attorney fees
  • Court costs
  • Travel expenses including meals and lodging
  • Other expenses directly for the legal adoption
  • Expenses you paid before an eligible child has been identified
Exclusions from Income If your employer provided adoption benefits for qualified adoption expenses, you may not have to include them in your income.
Married Persons not filing jointly If married, you must file jointly to claim the credit unless you meet the exceptions for married filing separate.
Credit Carryforward You may carryforward unused adoption credit amounts to five future years or until

used, whichever comes first.

Use the Form 8839 instructions to determine if you have any unused credit to

carryforward to the next tax year.
Required schedules or forms Form 8839, Qualified Adoption Expenses

Instructions for Form 8839

Publications Pub 15-B, Employer’s Guide to Fringe Benefits
Rules Basic eligibility requirements
Basic Eligibility The taxpayer, the taxpayer’s spouse (if filing jointly) and dependent(s) claimed

on the taxpayer’s return must meet all the general qualifications.

  • Qualified Health Plan
  • Household Income
  • Enrollment Premiums
  • Minimal Essential Coverage (MEC)
  • Filing Status
  • U.S. Lawful Presence
  • Incarceration Status
  • Tax Family
Qualified Health Plan The taxpayer, the taxpayer’s spouse (if filing jointly) or a dependent claimed

on the taxpayer’s return must be enrolled in a qualified health insurance Marketplace plan in their state.
Household Income The taxpayer must have household income for the tax year at least 100%, (but not more than 400% beginning tax year 2026) of the federal poverty line (FPL)

for the taxpayer’s family size for the tax year, unless one of the exceptions apply.

See Pub 974, Premium Tax Credit for exceptions and household income definitions.
Enrollment Premiums The taxpayer, the taxpayer’s spouse (if filing jointly) or a dependent claimed

on the taxpayer’s return must have paid enrollment premiums by the due date of the return (not including extensions).

See Pub 974, Premium Tax Credit, for information on enrollment premiums.
Minimal Essential Coverage (MEC) The taxpayer, the taxpayer’s spouse (if filing jointly) or a dependent claimed

on the taxpayer’s return must not have been eligible* for minimum essential coverage (MEC), such as Medicare, Medicaid, or eligible employer-sponsored coverage.

*In most cases, you are considered eligible for MEC if the coverage is available to you, whether or not you enroll in it. However, special rules apply to certain types of MEC. Refer to employee-sponsored coverage in the Form 8962 instructions, for more information.
Filing Status The taxpayer must have a filing status other than married filing separately, unless an exception applies. You may be eligible to take the PTC without filing a joint return if you meet one of the two exceptions listed in the Form 8962 instructions.

Note: You are not considered married for federal income tax purposes if you

are divorced or legally separated according to your state law under a decree of divorce or separate maintenance.
U.S. Lawful Presence The taxpayer, spouse, or dependent must be a U.S. citizen, or lawfully present in the U.S.

See Publication 974, Premium tax Credit (PTC) for more information on individuals not lawfully present in the United States enrolled in a qualified health plan.
Incarceration Status Individuals who are incarcerated (other than pending disposition of charges,

for example, awaiting trial) are not eligible for coverage in a qualified health plan through a Marketplace.

However, these individuals may be eligible taxpayers and take the PTC for the coverage of individuals in their tax families who are eligible for coverage in a qualified health plan.
Tax Family For purposes of the PTC, your tax family consists of the following individuals.
  • You, if you file a tax return for the year and you can't be claimed as a dependent on someone else's tax return.
  • Your spouse if filing jointly and they can't be claimed as a dependent
on someone else's tax return.
  • Your dependents whom you claim on your tax return. If you are filing Form 1040-NR, you should include your dependents in your tax family only if you are a U.S. national; a resident of Canada, Mexico, or South Korea; or a resident of India who was a student or business apprentice.
Required forms and schedules Form 8962, Premium Tax Credit
Resources Terms You May Need to Know
Rules Basic eligibility requirements
Marriage test The taxpayer must be unmarried or considered unmarried on the last day of the year.

The taxpayer must be one of the following:

  • Single
  • Divorced or legally separated
  • Considered unmarried
Qualifying person test A qualifying person lived with the taxpayer for more than half the year. The qualifying person must be:
  • The taxpayer’s child (including an adopted child or pending adoption); brother or sister, stepbrother, stepsister; any of the descendants (for example, grandchild, niece or nephew); or eligible foster child (a child placed in the taxpayer’s home by an authorized
  • placement agency or by a court order) and
  • Under 19, a student under 24, or any age if permanently and totally disabled and
  • Is not married (can still qualify if the qualifying person is married if they did not file a joint return and are a citizen, national, or resident of the United States or a resident of Canada or Mexico
or
  • Can be claimed as a dependent of the taxpayer (but not if the qualifying person is a non-relative).
Residency exceptions: A dependent parent who doesn't live with the taxpayer may qualify them to claim HOH

filing status under the rules for a dependent qualifying relative. See Publication 501 for

more information.
How to file Indicate your choice of this filing status by checking the “Head of Household” box on the filing Status line near the top of Form 1040 or 1040-SR.

Note: A custodial parent who releases the dependent claim for their qualifying child on Form 8332 to the non-custodial parent may still meet the requirements to file Head of Household.

If the child who qualifies you for the Head of Household filing status isn’t claimed as your dependent in the Dependents section of Form 1040 or 1040-SR, enter the child’s name in the entry space at the bottom of the Filing Status section of the tax return.
Cost of keeping up a home The taxpayer must pay for more than half the cost of keeping up a home for the year.
  • Costs include rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home.
  • Costs don’t include clothing, education, medical treatment, vacations, life insurance, or transportation. Also do not include the value of your services for those of a member of your household.
Special rule for parent. If claiming head of household filing status for your dependent parent, the taxpayer must pay more than half the cost of keeping up a home that was the parent’s main home for the entire year.
Required schedules or forms Paid preparers only: Form 8867, Paid Preparer’s Due Diligence Checklist
Publications

 

1Student

To qualify as a student during some part of any 5 calendar months of the year (the 5 calendar months don't have to be consecutive); a child must be:

  • A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
  • A student taking a full-time, on-farm training course given by a school described above, or by a state, county or local government agency.

Full-time student. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance.

School defined. A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. But an on-the-job training course, correspondence school, or school offering courses only through the Internet doesn't count as a school.

Vocational high school students. Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students.

2Permanently and totally disabled

A child is permanently and totally disabled if both of the following apply:

  • The child cannot engage in any substantial gainful activity because of a physical or mental condition and
  • A doctor or government agency determines the condition has lasted or can be expected to last continuously for at least 12 months or can be expected to result in death.

3Adopted child

An adopted child is always treated as the taxpayer’s own child. This term includes a child who is lawfully placed with the taxpayer for legal adoption.

4Foster child

A foster child is a child placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes a state, the District of Columbia, a possession of the United States, a foreign country, an Indian tribal government, or an agency or organization that is authorized by a state, the District of Columbia, a possession of the United States, a foreign country, an Indian tribal government, or a political subdivision of any of these to place children in foster care.

Page Last Reviewed or Updated: 22-Jan-2026