2023 Form 1040 - Schedule 8812 - Credits for Qualifying Children and Other Dependents

The 2023 Federal Form 1040 Schedule 8812 Child Tax Credit is used to figure the child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC). The CTC and ODC are nonrefundable credits, while the ACTC is a refundable credit. This form is used to determine the amount of credit that a taxpayer can claim based on their income, the number of qualifying children and dependents, and other factors.

Qualifying Child:

1. Age: The child must be under age 17 as of December 31, 2023.
2. Relationship: The child must be your son, daughter, stepchild, foster child, brother, sister, or a descendant of any of them (e.g., grandchild, niece, or nephew).
3. Residency: The child must have lived with you for more than six months of the tax year (2023).
4. Citizenship: The child must be a U.S. citizen, national, or resident alien.
5. Support: You must have provided more than half of the child's support during the tax year.
6. Dependent: You must claim the child as a dependent on your tax return.

For the current year's Form 1040 - Schedule 8812, click here.