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) and the refundable part of the CTC, the Additional Child Tax Credit (ACTC)
- Credit for Other Dependents (ODC)
- Child and Dependent Care Credit (CDCC)
- Head of household filing status
Caution: This table is for quick comparison only. Each listed tax credit or benefit has other requirements. This at-a-glance guide also tells you where to find more information.
Child’s Taxpayer Identification Number (TIN):
- For the EITC, the child MUST have a Social Security Number (SSN) that’s valid for employment and issued by the due date of the return (including extensions). The SSN must not have been issued only for the child to receive a Federal benefit, such as Medicaid.
Note: An SSN issued to a child born in the United States (U.S.) is valid for employment.
- For the CTC/ACTC, the child must have an SSN that’s valid for employment and issued before the due date of the return (including extensions).
- For the ODC, the child must have a TIN that’s issued by the due date of the return (including extensions). The TIN can be an SSN, individual taxpayer identification number (ITIN) or adoption taxpayer identification number (ATIN). The child’s SSN doesn’t have to be valid for employment.
Note: The IRS will consider an ITIN or ATIN to be issued by the due date of the return (including extensions) if a taxpayer applied for the ITIN or ATIN by that date and the IRS issues an ITIN or ATIN as a result of the application.
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
|
Dependency Exemption |
Child must be:
|
| Earned Income Credit |
Child must be:
|
| Child Tax Credit and Additional Child Tax Credit |
|
| Credit for Other Dependents |
Child must be:
|
| Child and Dependent Care Credit |
Child must be younger than you (or your spouse if filing a joint return) And Under age 13 for the days the care was provided during the tax year Exception:
|
| Head of Household | Child must be:
|
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
|
Dependency Exemption Earned Income Tax Credit Credit for Other Dependents Child and Dependent Care Credit Head of Household |
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 |
|---|---|
| Dependency Exemption | Yes, see rules for claiming a dependency exemption for a person who isn’t your qualifying child |
| Earned Income Tax Credit | Yes, see rules for claiming the credit without a qualifying child |
| Child Tax Credit and Additional Child Tax Credit | No |
| Credit for Other Dependents | Yes, see rules for claiming the credit for a dependent who isn’t your qualifying child |
| Child and Dependent Care Credit | Yes, see rules for claiming the credit for a person who isn’t your qualifying child |
| Head of Household | Yes, see rules for claiming the filing status for a dependent who isn’t your qualifying child |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Dependency Exemption |
Child must have lived with you for more than half the tax year. Exceptions:
|
| Earned Income Tax Credit |
Child must have lived with you in the U.S. for more than half of the tax year. Exceptions:
|
| Child Tax Credit and Additional Child Tax Credit |
Child must have lived with you for more than half the tax year. Exceptions:
|
| Credit for Other Dependents |
Child must have lived with you for more than half the tax year. Exceptions:
|
| Child and Dependent Care 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:
|
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| 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. |
| Earned Income Tax Credit | Doesn’t apply unless the child is married. |
| Child Tax Credit and Additional 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. |
|
Credit for Other Dependents
|
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 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 custodial parent to claim credit when dependency exemption released to non-custodial parent. |
| Head of Household | Child must not provide over half of own support for the tax year. Also, see rules for taxpayer paying over half the cost of maintaining the household. |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Dependency Exemption | Child can have an SSN, ITIN or ATIN. |
| Earned Income Tax Credit |
Child must have an SSN valid for employment and issued by due date of return (including extensions). SSN must not have been issued only for child to receive Federal benefit, such as Medicaid. Note: An SSN issued to a child born in the U.S. is valid for employment. |
| Child Tax Credit and Additional Child Tax Credit |
Child must have an SSN valid for employment and issued before due date of return (including extensions). Note: An SSN issued to a child born in the U.S. is valid for employment. |
|
Credit for Other Dependents |
Child can have an SSN, ITIN or ATIN. |
| Child and Dependent Care Credit | Child can have an SSN, ITIN or ATIN. |
| Head of Household | Child can have an SSN, ITIN or ATIN. |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Dependency Exemption | Not necessarily, but see ‘Criteria: Must Child be U.S. Citizen, U.S. National, U.S. Resident or Resident of Canada or Mexico?’ |
| Earned Income Tax Credit | No specific U.S. citizenship requirement, but see ‘Criteria: Child’s Residency’ and ‘Criteria: Must child Have an SSN, ITIN or ATIN?’ |
| Child Tax Credit and Additional Child Tax Credit | Yes |
| Credit for Other Dependents | Yes |
| Child and Dependent Care Credit | Not necessarily, but see ‘Criteria: Must Child be U.S. Citizen, U.S. National, U.S. Resident or Resident of Canada or Mexico?’ |
| Head of Household | Not necessarily, but see ‘Criteria: Must Child be U.S. Citizen, U.S. National, U.S. Resident or Resident of Canada or Mexico?’ |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Dependency Exemption | Yes |
| Earned Income Tax Credit | No specific U.S. citizenship requirement, but see ‘Criteria: Child’s Residency’ and ‘Criteria: Must Child Have an SSN, ITIN or ATIN?’ |
| Child Tax Credit and Additional Child Tax Credit | No. See ‘Criteria: Must Child be a U.S. Citizen, U.S. National, or U.S. Resident?’ |
| Credit for Other Dependents | No. See ‘Criteria: Must Child be a U.S. Citizen, U.S. National, or U.S. Resident?’ |
| Child and Dependent Care Credit | Yes |
| Head of Household | Yes |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Dependency Exemption | Yes |
| Earned Income Tax Credit | No, non-custodial parent can't claim the EITC |
| Child Tax Credit and Additional Child Tax Credit | Yes |
| Credit for Other Dependents | Yes |
| Child and Dependent Care Credit | No, non-custodial parent can’t claim the credit |
| Head of Household | No, non-custodial parent can’t claim this filing status |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Dependency Exemption | None |
| Earned Income Tax Credit |
Schedule EIC if claiming credit with a qualifying child Form 8862 (Spanish version of Form 8862) only if EITC previously disallowed Paid Preparers only: Form 8867 (Form 8867 Instructions) |
| Child Tax Credit and Additional Child Tax Credit |
Schedule 8812 (Schedule 8812 Instructions) if claiming the ACTC Form 8862 (Spanish version of Form 8862) only if CTC/ACTC or ODC previously disallowed Paid Preparers only: Form 8867 (Form 8867 Instructions) |
| Credit for Other Dependents |
Form 8862 (Spanish version of Form 8862) only if CTC/ACTC or ODC previously disallowed Paid Preparers only: Form 8867 (Form 8867 Instructions) |
| Child and Dependent Care Credit |
Form 2441 (Form 2441 Instructions) Schedule 3 |
| Head of Household |
None Paid Preparers only: Form 8867 (Form 8867 Instructions) |
| Tax Benefits | Basic Eligibility Requirements |
|---|---|
| Dependency Exemption |
Publication 501, Exemptions, Standard Deduction and Filing Information Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos |
| Earned Income Tax Credit | |
|
Child Tax Credit and Additional 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
|
| Credit for Other Dependents |
Publication 972, Child Tax Credit Publication 519, U.S. Tax Guide for Aliens 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 |
| Head of Household |
Publication 501, Exemptions, Standard Deduction and Filing Information 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.