What is Child Tax Credit?

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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 2023 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 full amount of the 2023 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return).

Parents and guardians with higher incomes may be eligible to claim a partial credit.

 

WHO IS ELIGIBLE FOR THE CHILD TAX CREDIT?

 

To be eligible for the CTC refund, a single or married worker must:

• Be able to claim an exemption for one or more dependent children under age 17 on his or her tax return.

• Have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).

• ITINs are issued by the IRS (https://www.irs.gov/Individuals/Individual-Taxpayer-Identification-Number-ITIN) to individuals who are unable to obtain a SSN. Immigrant workers with either type of number may be eligible for the CTC.

 

For more details, visit the IRS webpage: https://www.irs.gov/credits-deductions/individuals/child-tax-credit

or

visit the White House website topic:

 https://www.whitehouse.gov/child-tax-credit/

 

NOTE: The Child Tax Credit or other tax credits that individuals are eligible for, will not affect immigration status, and ability to get a green card or an individual's future immigration plans. Use of tax credits is not considered in a “public charge” determination by U.S. Citizenship and Immigration Services.

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The following is summarized from Publication 972: Child Tax Credit (https://www.irs.gov/forms-pubs/about-publication-972) posted on the Internal Revenue Service (IRS) website.

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