You may be able to claim a child tax credit if you have a qualifying child.
A child is your qualifying child if the child:
- Is a citizen, resident, or national of the United States,
- Is under age 17 at the end of the calendar year in which your tax year begins,
- Is your son, daughter, stepson, stepdaughter, legally adopted child (or a child lawfully placed with you for legal adoption), brother, sister, stepbrother, stepsister, foster child placed with you by an authorized placement agency or by a court order, or a descendant of any such person,
- Shares with you the same principal place of abode for more than one-half of the tax year, or is treated as your qualifying child under the special rule for parents who are divorced, separated, or living apart, and
- Is not treated as the qualifying child of another taxpayer under the special rule for two or more taxpayers claiming a qualifying child or the special rule for parents who are divorced, separated, or living apart.
The credit is limited if your modified adjusted gross income is above a certain amount. The amount at which this phase-out begins depends on your filing status. You can find the phase-out range for your filing status in the Publication 972, Child Tax Credit.
The child tax credit also is limited by the sum of your regular income tax liability and any alternative minimum tax liability, minus the sum of certain credits. However, if the amount of your child tax credit is limited by the amount of your income tax liability, you may be able to claim an "additional" child tax credit if your earned income exceeds the base amount for the year. Also, if you have 3 or more qualifying children, you may be able to claim an additional child tax credit up to the amount of the social security taxes you paid during the year, less any earned income credit you receive. You can find the base amount, as well as more information on qualifying for the additional child tax credit in Publication 972, Child Tax Credit.
The total amount of the child tax credit and any additional child tax credit cannot exceed the maximum amount allowed for the taxable year. You can find the maximum amount allowed in Publication 972, Child Tax Credit.
Individuals entitled to receive the child tax credit and additional child tax credit may also be eligible to receive the child and dependent care credit and the earned income credit.
Follow your Form 1040 Instructions or Form 1040A Instructions and complete the child tax credit worksheet. Certain taxpayers may also have to complete worksheets in Publication 972, Child Tax Credit. Use Form 8812 (PDF) to figure the additional child tax credit and attach it to your return. For more information on the child tax credit, refer to Publication 972, Child Tax Credit.