This shows some of the basic eligibility requirements for tax benefits available to those with a qualifying child. We compare the earned income tax credit (EITC), the dependency exemption, the child tax credit (CTC) and the refundable part of the CTC, the additional child tax credit (CTC/ACTC), the head of household filing status and the child and dependent care credit.
Warnings:
- Use this for quick comparison only. Each listed benefit has other requirements. This at-a-glance guide also directs you to more information to make sure the child is a qualifying child for the tax benefit.
- To claim a qualifying child for the EITC, the child MUST HAVE A SOCIAL SECURITY NUMBER (SSN). The SSN must be valid for employment and must be issued by the due date of the return (including extensions).
- A taxpayer may not claim an EITC with a qualifying child if the child is identified by an adoption taxpayer identification number (ATIN) or an individual taxpayer identification number (ITIN).
- For the CTC/ACTC,
- if a SSN is used, the SSN must be issued by the due date of the return (including extensions)
- if an ATIN or an ITIN is used, it must be issued by the due date of the return (including extensions). The IRS will consider an ATIN or ITIN as issued by the due date of the return(including extensions) if a taxpayer applied for the ATIN or ITIN by that date and the IRS issues an ATIN or ITIN as a result of the application.
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | Child must be:
|
| Dependency Exemption | Child must be:
|
| Child Tax Credit | Child must be:
|
| Head of Household | Child must be:
|
| Child and Dependent Care Credit | Child must be:
|
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit Dependency Exemption Child Tax Credit Head of Household Child and Dependent Care Credit |
Child must be your: son, daughter, stepson, stepdaughter, adopted child,3 foster child,4 brother, sister, half brother, half sister, stepbrother, stepsister, or descendant of any of them |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | Yes, see rules for claiming without a qualifying child |
| Dependency Exemption | Yes, see rules for qualifying relative |
| Child Tax Credit | No |
| Head of Household | Yes, see rules for dependents who are not a qualifying child |
| Child and Dependent Care Credit | Yes, see rules for qualifying persons |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit |
Child must have lived with you in the U.S. for more than half of the tax year. Exceptions:
|
| Dependency Exemption |
Child must have lived with you for more than half of the tax year. Exceptions:
|
| Child Tax Credit |
Child must have lived with you for more than half of the tax year. Exceptions:
|
| Head of Household |
Child must have lived with you for more than half of the tax year. Exceptions:
|
| Child and Dependent Care Credit |
Child must have lived with you for more than half of the tax year. Exceptions:
|
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | None. But, if the child is married, generally, you must be entitled to a dependency exemption for the child. |
| Dependency Exemption | Child must not provide over half of own support for the tax year but see rules for divorced or separated parents or parents who live apart. |
| Child Tax Credit | Child must not provide over half of own support for the tax year but see rules for divorced or separated parents or parents who live apart. |
| Head of Household | Child must not provide over half of own support for the tax year. Also, see rules for providing over half the cost of maintaining the household. |
| Child and Dependent Care Credit | Child must not provide over half of own support for the tax year but see rules for divorced or separated parents or parents who live apart and rule allowing the custodial parent to claim the credit. |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | Yes and the SSN must be valid for employment and issued before the due date of the return (including extensions.) |
| Dependency Exemption | No |
| Child Tax Credit | No |
| Head of Household | No |
| Child and Dependent Care Credit | No |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | N/A but see residency and child must have an SSN that is valid for employment and that was issued by the due date of the return (including extensions.) |
| Dependency Exemption | N/A but see Criteria: Child must be U.S. Citizen, U.S. Nation, U.S. Resident or Resident of Canada or Mexico** |
| Child Tax Credit | Yes. To be considered a U.S. resident, the child must:
|
| Head of Household | N/A but see Criteria: Child must be U.S. Citizen, U.S. Nation, U.S. Resident or Resident of Canada or Mexico** |
| Child and Dependent Care Credit | N/A but see Criteria: Child must be U.S. Citizen, U.S. Nation, U.S. Resident or Resident of Canada or Mexico** |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | N/A but see Criteria: Residencyand Criteria: Child Must Have SSNthat is valid for employment and that was issued by the due date of the return (including extensions.) |
| Dependency Exemption | Yes |
| Child Tax Credit | N/A but see Criteria: Child must be U.S. Citizen, U.S. National, or U.S. Resident |
| Head of Household | Yes |
| Child and Dependent Care Credit | Yes |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | No, the rule does not apply |
| Dependency Exemption | Yes |
| Child Tax Credit | Yes |
| Head of Household | No, the rule does not apply |
| Child and Dependent Care Credit | No, only the custodial parent may claim the credit |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | Yes |
| Dependency Exemption | Yes |
| Child Tax Credit | No |
| Head of Household | Yes |
| Child and Dependent Care Credit | Not as a qualifying child but see qualifying person |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit |
Yes, Schedule EIC and you must include the child's name and SSN and Form 8862 (Spanish version of Form 8862) if EITC previously disallowed. Paid Preparers must complete Form 8867 (Form 8867 Instructions) |
| Dependency Exemption | No, but must show name and SSN or other taxpayer identification number on tax return |
| Child Tax Credit | Yes if the child has an ITIN, you must complete Schedule 8812 (Schedule 8812 Instructions) |
| Head of Household | No, but if child isn't listed as a dependent, name must be on tax return |
| Child and Dependent Care Credit | Yes, Form 2441 (Form 2441 Instructions) |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit | |
| Dependency Exemption |
Publication 501, Exemptions, Standard Deduction and Filing Information Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos |
| Child Tax Credit |
Publication 972, Child Tax Credit Publication 519, U.S. Tax Guide for Aliens Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos |
| Head of Household |
Publication 501, Exemptions, Standard Deduction and Filing Information Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos |
| Child and Dependent Care Credit |
Publication 503, Child and Dependent Care Expenses Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos |
1 Student defined
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); your 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 “coop” 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
Your child is permanently and totally disabled if both of the following apply:
-
- Your child can not engage in any substantial gainful activity because of a physical or mental condition
- 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 your own child. This term includes a child who is lawfully placed with you for legal adoption
4Foster child
A foster child is a child placed with you 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.