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.
Use tab to go to the next focusable element
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
| Earned Income Tax Credit |
Not necessarily. An unmarried child may be claimed for EITC if the child:
A married child may be claimed for the EITC if the child is:
See Publication 596, Earned Income Credit, and the Instructions for Form 1040 and Form 1040-SR, U.S. Individual Income Tax Return, for more information. |
| Child Tax Credit |
Yes, the child must be claimed as a dependent qualifying child. 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. See the Instructions for Schedule 8812PDF, Credits for Qualifying Children and Other Dependents, and Publication 501, Dependents, Standard Deduction and Filing Information, for more information. |
| Credit for Other Dependents |
Yes, they must be claimed as a dependent – either as a qualifying child or 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 ODC. See the Instructions for Schedule 8812PDF and Publication 501 for more information. |
| Child and Dependent Care Credit | Not necessarily. A child may be claimed for the CDCC if the child is:
Note: An individual other than a dependent qualifying child, such as the taxpayer’s spouse, who is not capable of self-care or other qualifying person not capable of self-care, may be claimed for the CDCC if all other eligibility tests are met. See Publication 503, Child and Dependent Care Expenses, and the Instructions for Form 2441, Child and Dependent Care Expenses, for more information. |
| Head of Household |
Not necessarily. A child may be claimed as a qualifying person for HOH filing status if the child is:
See Publication 501 for more information. |
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
| Dependent |
Not necessarily. A child claimed as a dependent must have a:
|
| Earned Income Tax Credit |
Taxpayer is not eligible to take the child into account in determining the EITC amount unless the child has an SSN valid for employment and issued by due date of return (including extensions). For a non-citizen child, the SSN must not have been issued only for the child to receive a federally funded benefit, such as Medicaid. Note: An SSN issued to a U.S. citizen is valid for employment. |
| Child Tax Credit |
Yes, 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. |
| Credit for Other Dependents |
Not necessarily. The child must have an SSN, ITIN or ATIN. The number must be issued by the due date of the return (including extensions). An 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. |
| Child and Dependent Care Credit | Not necessarily. The CDCC can be claimed for a child with an SSN, ITIN or ATIN. An SSN doesn’t have to be valid for employment. |
| Head of Household | Not necessarily. A child with an SSN, ITIN or ATIN can be a qualifying person for claiming HOH. An SSN doesn’t have to be valid for employment. |
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
|
Dependents Earned Income Tax Credit Credit for Other Dependents Child and Dependent Care Credit Head of Household |
Yes, child must be the taxpayer’s: See Publication 501 for more information about dependents and HOH. See the Instructions for Schedule 8812PDF for more information about ODC. See Publication 503 and the Instructions for Form 2441 for more information about CDCC. |
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
| Dependent | Child must be:
|
| Earned Income Credit | Child must be:
|
| Child Tax Credit | Child must be younger than the taxpayer (or their spouse if filing a joint return) and under the applicable age at the end of the tax year
|
| Credit for Other Dependents | Child must be:
Note: A person who doesn't meet this rule may still qualify the taxpayer for the ODC under the rules for a dependent qualifying relative. See Publication 501 and the Instructions for Schedule 8812PDF for more information. |
| Child and Dependent Care Credit | Child must be younger than the taxpayer (or their spouse if filing a joint return), and either:
Note: The taxpayer’s spouse not capable of self-care or other person or dependent not capable of self-care who doesn't meet this age rule may still be eligible as a qualifying person for the CDCC. See Publication 503 and the Instructions for Form 2441 for more information. |
| Head of Household | Child must be:
Note: A person who doesn't meet this rule may still qualify a taxpayer for HOH filing status under the rules for a dependent qualifying relative. See Publication 501 for more information. |
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
| Dependent | Not necessarily. A child may be claimed as a dependent qualifying child if the child:
Exceptions:
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. |
| Earned Income Tax Credit |
A married child claimed as a dependent or an unmarried child must have lived with the taxpayer in the U.S. for more than half of the tax year (see exceptions below). Note: U.S. military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EITC. Under the special rule for parents who are divorced, separated or living apart, a married child the taxpayer does not claim as a dependent must have been in the custody of one or both parents for more than half the tax year. Exceptions:
|
| Child Tax Credit | 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 parent may be eligible to claim a child who did not live with them more than half the tax year for the CTC/ACTC if the parent with whom the child lived more than half the tax year let them claim the child as a dependent. Exceptions:
|
| Credit for Other Dependents |
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 parent may be eligible to claim a child who did not live with them more than half the tax year for the ODC if the parent with whom the child lived more than half the tax year let them claim the child as a dependent.
|
| Child and Dependent Care Credit |
In general, the child must have lived with the taxpayer for more than half of the tax year. For divorced or separated parents or parents living apart, a child must have been in the custody of one or both parents for more than half the tax year and the taxpayer must be the custodial parent.
Note: The taxpayer’s spouse or other person or dependent not capable of self-care who is claimed for the CDCC must have lived with the taxpayer more than half the tax year. See Publication 503 and the Instructions for Form 2441 for more information. |
| Head of Household |
Yes, the child must have lived with the taxpayer for more than half of the tax year. Exceptions:
|
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
| Dependent |
No, however 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 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. Note – Foster child: Payments the taxpayer receives for the support of a foster child from a child placement agency or from a state or county are considered support provided by the applicable agency, state or county. |
| Earned Income Tax Credit |
For an unmarried child or a married child claimed as a dependent, no. Note: For a married child not claimed as a dependent, the rules for parents who are divorced, separated or living apart do not apply. Neither the custodial nor noncustodial parent can claim the child for the EITC. |
| Child Tax Credit |
No, however 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. |
| Credit for Other Dependents |
No, however 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 ODC, the child must have received over half of their support from one or both parents. Note: A child or person who doesn't meet this rule may still qualify a taxpayer for the credit for the other dependents under the rules for a dependent qualifying relative. See the Instructions for Schedule 8812PDF for more information. |
| Child and Dependent Care Credit |
Not necessarily. In general, a child must not provide over half of their own support for the tax year. For parents who are divorced, separated or living apart:
|
| Head of Household |
No, however the child must not provide over half of own support for the tax year. Note: A person who doesn't meet this rule may still qualify the taxpayer for head of household filing status under the rules for a dependent qualifying relative. See Publication 501 for more information. |
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
| Dependent | Not necessarily. The child must be:
|
| Earned Income Tax Credit |
No specific U.S. citizenship requirement, but:
|
| Child Tax Credit | Yes |
| Credit for Other Dependents | Yes |
| Child and Dependent Care Credit | Not necessarily. The child must be:
|
| Head of Household | Not necessarily. In general, the child must be:
|
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
| Dependents | Yes |
| Earned Income Tax Credit |
No Note: A noncustodial parent may sometimes qualify for the self-only EITC if other eligibility requirements are met. |
| Child Tax Credit | Yes |
| Credit for Other Dependents | Yes |
| Child and Dependent Care Credit | No |
| Head of Household | No |
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
| Dependents | None |
| Earned Income Tax Credit | If claiming EITC with a qualifying child:
|
|
Child Tax Credit
|
If CTC or ODC previously disallowed:
|
| Child and Dependent Care Credit | Form 2441, Child and Dependent Care Expenses Schedule 3PDF, Additional Credits and Payments |
| Head of Household | Paid Preparers only: Form 8867 (Form 8867 Instructions) |
| Tax Benefit | Basic Eligibility Requirements |
|---|---|
|
Dependent Head of Household |
Publication 501, Dependents, Standard Deduction and Filing Information Publication 519, U.S. Tax Guide for Aliens Publicación 17 (SP), El Impuesto Federal sobre los Ingresos |
| Earned Income Tax Credit | Publication 596, Earned Income Credit Publicación 596 (SP), Crédito por Ingreso del Trabajo Instructions for Form 1040 and Form 1040-SR, U.S. Individual Income Tax Return |
|
Child Tax Credit Credit for Other Dependents |
Schedule 8812, Credits for Qualifying Children and Other Dependents Anexo 8812, Créditos por Hijos Calificados y Otros Dependientes |
| Child and Dependent Care Credit | Publication 503, Child and Dependent Care Expenses Publicación 17 (SP), El Impuesto Federal sobre los Ingresos |
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
- 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.