Child-Related Tax Benefits Comparison

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

  • Earned Income Tax Credit (EITC)
  • Child Tax Credit (CTC)
  • Credit for Other Dependents (ODC)
  • Child and Dependent Care Credit (CDCC)
  • Head of household (HOH) filing status

Note: We also discuss whether an individual who is not the taxpayer’s dependent qualifying child 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: An individual claimed for the credit can be the taxpayer’s dependent qualifying child or dependent qualifying relative.

Caution:  This table is for quick comparison only. Each listed tax benefit has other requirements. This at-a-glance guide also tells you where to find more information.

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