Child Related Tax Benefits Comparison

Our handy chart shows some of the basic eligibility requirements for tax benefits available to taxpayers with a qualifying child in 2012. Go directly to downloadable versions of chart.

Warning: This chart is for quick comparison only. Each of the listed benefits has other requirements. This at-a-glance guide lets you know which benefits to research further.

Criteria	Earned Income Tax Credit	Dependency Exemption		Child Tax Credit	Head of Household	Child and Dependent Care Credit
Age	Child must be: • Younger than you (or your spouse if filing a joint return) and under age 19 at end of 2012 • Younger than you (or your spouse if filing a joint return), under age 24 at the end of 2012 and a full time student • Any age if permanently and totally disabled	Child must be: • Younger than you (or your spouse if filing a joint return) and under age 19 at end of 2012 • Younger than you (or your spouse if filing a joint return), under age 24 at the end of 2012 and a full time student • Any age if permanently and totally disabled		Child must be younger than you (or your spouse if filing a joint return) and under age 17 at the end of 2012	Child must be: • Younger than you (or your spouse if filing a joint return) and under age 19 at end of 2012 • Younger than you (or your spouse if filing a joint return), under age 24 at the end of 2012 and a full time student • Any age if permanently and totally disabled	Child must be younger than you (or your spouse if filing a joint return) and under age 13 at the end of 2012
Child's Relationship	Child must be your: • son • daughter • stepson • stepdaughter • adopted child^• foster child^*• brother • sister • half brother • half sister • stepbrother • stepsister • or a descendent of any of them	Child must be your: • son • daughter • stepson • stepdaughter • adopted child^* • foster child^** •brother • sister • half brother • half sister • stepbrother • stepsister • or a descendent of any of them	Child must be your: • son • daughter • stepson • stepdaughter • adopted child^* •foster child^** •brother • sister • half brother • half sister • stepbrother • stepsister • or a descendent of any of them		Child must be your: • son • daughter • stepson • stepdaughter • adopted child^• foster child^*• brother • sister • half brother • half sister • stepbrother • stepsister • or a descendent of any of them	Child must be your: • son • daughter • stepson • stepdaughter • adopted child^• foster child^*• brother • sister • half brother • half sister • stepbrother • stepsister • or a descendent of any of them
Can You Claim Without Qualifying Child?	Yes, see rules for claiming without a qualifying child	Yes, see rules for qualifying relative	No		Yes, see rules for dependents who are not a qualifying child	Yes, see rules for qualifying persons
Residency	Child must have lived with you in the U.S. for more than half of 2012 Exceptions: • Temporary absence • Serving in military overseas • Birth or death of child • Kidnapped child	Child must have lived with you for more than half of 2012 Exceptions: • Temporary absence • Birth or death of child • Kidnapped child • Divorced or separated parents or parents who live apart	Child must have lived with you for more than half of 2012 Exceptions: • Temporary absence • Birth or death of child • Kidnapped child • Divorced or separated parents or parents who live apart		Child must lived with you for more than half of 2012 Exceptions: • Temporary absence • Birth or death of child • Kidnapped child	Child must have lived with you for more than half of 2012 Exceptions: • Temporary absence • Birth or death of child • Kidnapped child
Support	None. But, if the child is married, generally, you must be entitled to a dependency exemption for the child.	Child must not provide over half of own support for 2012 but see rules for divorced or separated parents or parents who live apart.	Child must not provide over half of own support for 2012 but see rules for divorced or separated parents or parents who live apart.		Child must not provide over half of own support for 2012. Also, see rules for providing over half the cost of maintaining the household.	Child must not provide over half of own support for 2012 but see rule allowing the custodial parent to claim the credit.
Child Must Have SSN (Not ATIN or ITIN	Yes and the SSN must be valid for employment	No	No		No	No
Child must be U.S. Citizen, U.S. National or U.S. Resident	N/A but see residency and child must have a SSN that is valid for employment	N/A see next row	Yes, child may be admitted for lawful permanent residence or may make a first-year election		N/A see next row	N/A see next row
Child must be U.S. Citizen, U.S. National, U.S. Resident or Resident of Canada or Mexico^**	N/A but see residency and child must have a SSN that is valid for employment	Yes	N/A see previous row		Yes	Yes
Noncustodial Parent Claim Using the Special Rule for Divorced or Separated Parents or Parents who Live Apart	No, the rule does not apply	Yes	Yes		No, the rules does not apply	No, only the custodial parent can claim the credit
Can Disabled Child be Any Age?	Yes	Yes	No		Yes	Not as a qualifying child but see qualifying persons
References: Publication and Form Links	Publication 596, Earned Income Credit Publication 596 SP, Crédito por Ingreso del Trabajo Schedule EIC Form 8862 if EITC previously disallowed Form 8862, if EITC previously disallowed, Spanish Version Must show name and Social Security Number on Schedule EIC	Publication 501, Exemptions, Standard Deduction and Filing Information Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos Must show name and identification number on tax return	Publication 972, Child Tax Credit Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos Must be listed as dependent on return		Publication 501, Exemptions, Standard Deduction and Filing Information Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos No, but if child isn't dependent, name must be on tax return	Publication 503, Child and Dependent Care Publication 17 (SP) (PDF), El Impuesto Federal sobre los Ingresos Form 2441 Form 2441 Instructions

^{*Adopted Child includes a child lawfully placed with you for legal adoption.}

^{**Foster child is a child placed with tyou by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placemnet agency includes a state or local government agency or an Indian tribal government. It also include a tax-exempt organization licensed by a state or an Indian tribal government.}

^{***An exception applies for an adopted child if you are a citizen or national of the United States, and if for the tax year, the child has the same main home as the taxpayer and is a member of your household.}

Return to Top of Page

Download a printable .pdf version of our Child Related Tax Benefits chart. To download and print a PDF file, you need to have the Adobe Acrobat Reader software installed. You can download the latest version of Adobe Acrobat Reader FREE from the Adobe Reader download page on Adobe's Web site.

Download a printable .doc version of our Child Related Tax Benefits chart

Return to Top of Page

Last updated: 1/18/2013