Child and Dependent

skip navigation

Search Help
Navigation Help

Topic Index

A	B	C	D	E	F	G	H	I
J	K	L	M	N	O	P	Q	R
S	T	U	V	W	X	Y	Z	#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website

Child and Dependent


Forms and Instructions

Relevant Forms

Form 1040-A (Schedule 8812) Child Tax Credit
Instructions for Schedule 8812, Child Tax Credit

Form 1040-SS U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)

Form 2441 Child and Dependent Care Expenses
Instructions for Form 2441, Child and Dependent Care Expenses

Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

Topic Screen for this Form

Form 8615 Tax for Certain Children Who Have Investment Income of More Than $1,900
Instructions for Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900

Form 8814 Parent's Election to Report Child's Interest and Dividends

Topic Screen for this Form

Form 8882 Credit for Employer-Provided Child Care Facilities and Services

Topic Screen for this Form


Publications

Related Publications

Publication 503 Child and Dependent Care Expenses

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 929 Tax Rules for Children and Dependents

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 972 Child Tax Credit

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Frequently Asked Questions

FAQ - Filing Requirements, Status, Dependents, Exemptions

For head of household filing status, do you have to claim a child as a dependent to qualify? In certain circumstances,...

FAQ - Filing Requirements, Status, Dependents, Exemptions

I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, will claim an exemption...

FAQ - Filing Requirements, Status, Dependents, Exemptions

Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede...

FAQ - Filing Requirements, Status, Dependents, Exemptions

Is there an age limit on claiming my child as a dependent? To be claimed as your dependent, your child must...

FAQ - Filing Requirements, Status, Dependents, Exemptions

Are child support payments deductible by the payer or can the payer claim an exemption for the child? Child...

FAQ - Filing Requirements, Status, Dependents, Exemptions

I am adopting a child and do not yet have a social security number for the child. How can I claim an exemption...

FAQ - Filing Requirements, Status, Dependents, Exemptions

My son was born on December 31st. Can I claim him as a dependent? If so, will he be also qualified for the...

FAQ - Child Care Credit, Other Credits

Do daycare payments for an elderly person qualify for the child and dependent care credit? Daycare payments...

FAQ - Child Care Credit, Other Credits

My babysitter refused to provide me with her social security number. Can I still claim the amount I paid to...

FAQ - Child Care Credit, Other Credits

May a noncustodial parent claim the child tax credit for a child if the custodial parent released a claim to...

FAQ - Earned Income Tax Credit

My child was born and only lived 40 minutes. Can she be used as a qualifying child when figuring the earned...

FAQ - Earned Income Tax Credit

My wife and I have two children and we are going to file separate returns this year. Can we each claim one...

FAQ - Earned Income Tax Credit

Must I be entitled to claim a child as a dependent to claim the earned income credit based on the child being...

Related Topic Links

Additional Child Tax Credit (CTC)

Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby

Birth or Death of a Child

Certain Children under Age 19 or Full-time Students

Child and Dependent Care Credit

Child and Dependent Care Expenses

Child Care Expenses

Child in Canada or Mexico

Child Must be Younger Than You or Spouse

Child of Person Not Required to File a Return

Child Support under pre-1985 Agreement

Child Tax Credit (CTC)

Child's Place of Residence

Child's Share of Tentative Tax

Child's Taxable Income

Child's Wages Used for Own Support

Children of Divorced or Separated Parents (or Parents Who Live Apart)

Children's Benefits

Do I Have to Have a Child to Qualify for the EIC?

Earned Income Credit and Child Tax Credit (CTC)

Earned Income Credit, Not a Qualifying Child

Earned Income Credit, Qualifying Child

Employer-provided Child Care

Exception for Adopted Child

Exemption for Dependent

Family Employees

Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II)

Figuring the Child's Net Investment Income (Form 8615, Part I)

Figuring the Child's Tax (Form 8615, Part III)

Filers Who Have Certain Child Dependents with an Individual Taxpayer Identification Number (ITIN)

Income from Property Given to a Child

Investment Income of Child Reported on Parent's Return

Joint Return Test (To be a Qualifying Child)

Kidnapped Child

Net Investment Income of Other Children

Not a Qualifying Child Test

Parent's Election to Report Child's Interest and Dividends

Persons with a Qualifying Child

Persons Without a Qualifying Child

Prevention of Cruelty to Children or Animals

Qualifying Child

Qualifying Child (EITC)

Qualifying Child of More Than One Person

Qualifying Widow(er) with Dependent Child

Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

Responsibility for Child's Return

Special Rule for Qualifying Child of More Than One Person

Support Test (To be a Qualifying Child)

Support Test for Children of Divorced or Separated Parents or Parents Who Live Apart

Tax at Child's Rate

Tax for Certain Children Who Have Investment Income of More Than $1,900

Tax on Child's Taxable Income in Excess of Net Investment Income

Tax on Investment Income of a Child under Age 18

Tax on Investment Income of Certain Children

Tax on Parent's Taxable Income Plus Children's Net Investment Income

Transporting School Children

When Form 8615 Must be Filed

You Cannot be a Qualifying Child of Another Taxpayer

Your Qualifying Child Cannot be Used by More Than One Person to Claim the EIC