Use the tips below to help avoid common CTC, ACTC and ODC errors:
CTC or ACTC claimed for a child who does not meet the age requirement
The child must be under the applicable age limit at the end of the tax year. There are no exceptions.
CTC or ACTC claimed 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.
ODC claimed for a child who does not have the required taxpayer identification number
ODC claimed for an individual who does not have a taxpayer identification number (SSN, ITIN or ATIN) issued on or before the due date of the tax return (including extensions) unless applying for an ITIN or ATIN.
CTC, ACTC or ODC claimed 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.
CTC, ACTC or ODC claimed for a non-citizen dependent who does not meet the residency requirement
A non-citizen individual claimed must be a U.S. national or resident.