The tips below will help avoid common CTC, ACTC and ODC errors. Use caution to ensure you do not:
Claim CTC or ACTC for a child who does not meet the age requirement
The child must be under 17 at the end of the tax year.
Claim CTC or ACTC for a child who doesn't have the required SSN
The SSN must be valid for employment and issued before the due date of the tax return (including extensions). The only exception is for a dependent child who was born and died before the end of the year.
Claim ODC for an individual who does not have the required taxpayer identification number
The dependent must have an SSN, ITIN, or ATIN issued on or before the due date of the tax return (including extensions). If the individual applies for an ITIN or ATIN for the dependent on or before the due date of the tax return (including extensions) and the IRS issues the ITIN or ATIN as a result of the application, the IRS will consider the ITIN or ATIN as issued on or before the due date of the tax return.
Claim CTC, ACTC or ODC for an individual who does not meet the dependency requirements
The individual must meet all the eligibility rules for a dependent (unless the special rule for divorced or separated parents applies) and be claimed as a dependent on your client’s return. Consider tie-breaker rules if a dependent is the qualifying child of more than one taxpayer.
- A qualifying child for CTC/ACTC must:
- Be under 17 at the end of the tax year.
- Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew).
- Not provide more than half of his or her own support for the tax year.
- Have lived with you for more than half the tax year.
- Be claimed as a dependent on your return.
- Not file a joint return for the year (or filed the joint return only to claim a refund of taxes withheld or estimated taxes).
- Be a U.S. citizen, U.S. national or a U.S. resident alien.
- Have a Social Security number that is valid for employment and is issued before the due date of your tax return (including extensions).
- A qualifying dependent for ODC must:
- Be a dependent claimed on your return.
- Be a dependent who can't be claimed for the CTC/ACTC.
- Be a U.S. citizen, U.S. national, or U.S. resident alien.
- Have an SSN, ITIN, or ATIN that was issued before the due date of the return (including extensions).
Consider tie-breaker rules if a dependent is the qualifying child of more than one taxpayer.
Use the Interactive Tax Assistant to see if you’re eligible to claim the CTC, ACTC or ODC.
Resources
Child Tax Credit
- What you need to know about CTC, ACTC and ODC
- Social media and EITC
- Child Tax Credit
- Compare tax benefits for children
- Find tax information for parents
Useful forms and publications
- Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents
- Publication 501, Dependents, Standard Deduction and Filing Information
- Publication 519, U.S. Tax Guide for Aliens
Child Tax Credit marketing materials
- Publication 4298, A Federal Tax Refund may be waiting for you, even if you’re not required to file PDF
- Publication 5811, Child Tax Credit PDF
Tax tip
- Tax Tip 2021-144, Taxpayers who aren’t eligible for the Child Tax Credit should look into the Credit for Other Dependents