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Child Tax Credit and Additional Child Tax Credit

The Child Tax Credit is intended to offset the extra cost it takes to raise children and can be worth as much as $1,000 per child. The Child Tax Credit begins to phase out at $75,000 for single filers and $110,000 for married filing jointly. President Obama’s economic stimulus plan expands the Child Tax Credit to cover more low-income families.

On claiming the child tax credit: The list provided here is intended for a high level overview and understanding.

Everything stated here might have exceptions. During the tax interview on eFile you will be prompted to enter the necessary information.

Please read this Publication on Claiming the Child Tax Credit, for more detail on what you can and cannot deduct. The following tests must be met to claim someone as a qualifying child* for the child tax credit.

Relationship Test:

The child must be your son, daughter, stepson, stepdaughter, legally adopted child, 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.

Residency Test:

You and the child must have the same principle place of residence for more than half of the year (except for temporary absences).

Age Test:

The child must be under the age of 17 on December 31 of the calendar year in which your tax year begins.

Support Test:

The child must not have provided more than half of his or her own financial support for the calendar year in which your tax year begins.

Citizen, Resident, or National Test:

The child must be a United States citizen, United States national, or a resident of the United States. Child Tax Credit and deduction details are listed here

Additional Child Tax Credit

The Additional Child Tax Credit (ACTC) is a refund that families may receive if their Child Tax Credit is greater than the amount of taxes they owe. The stimulus plan increases the ACTC for some families and makes it available to more families. More details on the Additional Child Tax Credit

* Special rules may apply if you have income from outside the U.S


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