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Child Tax Credit | Internal Revenue Service

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Credit helps families with qualifying children get a tax break. You may be able lớn claim the credit even if you don’t normally tệp tin a tax return .

Who Qualifies

You can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States .
To be a qualifying child for the 2022 tax year, your dependent generally must :

  • Be under age 17 at the end of the year
  • Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew)
  • Provide no more than half of their own financial support during the year
  • Have lived with you for more than half the year
  • Be properly claimed as your dependent on your tax return
  • Not file a joint return with their spouse for the tax year or file it only to claim a refund of withheld income tax or estimated tax paid
  • Have been a U.S. citizen, U.S. national or U.S. resident alien

You qualify for the đầy đủ amount of the 2022 Child Tax Credit for each qualifying child if you meet all eligibility factors & your annual income is not more than $ 200,000 ( $ 400,000 if filing a joint return ) .
Parents & guardians with higher incomes may be eligible lớn claim a partial credit .
Use our Interactive Tax Assistant béo kiểm tra if you qualify .

How to Claim This Credit

You can claim the Child Tax Credit by entering your children và other dependents on Form 1040, U.S. Individual Income Tax Return, và attaching a completed Schedule 8812, Credits for Qualifying Children and Other Dependents .

Other Tax Credits for Families

If you qualify for the Child Tax Credit, you may also qualify for these tax credits :

You may qualify for the Credit for Other Dependents for a child or dependent who is not a ” qualifying child ” for purposes of the Child Tax Credit .

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