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.com you will be prompted to enter the necessary information.

Please reference Publication 972 for more detail on what you can deduct and what you can not 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 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.

Residency test:

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

Age test:

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

Support test:

The child may not have provided over half of his or her own 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.

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

Please reference Publication 972 for more detail on what you can deduct and what you can not deduct.

Information provided is thought to be reliable but is not guaranteed to be accurate.