1.8- What is Child Tax Credit and Credit for Other Dependents?

The Child Tax Credit helps families with qualifying children get a tax break. You may be able to claim the credit even if you don't normally file 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 2021 tax year, your dependent generally must:

• Be under age 18 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 2021 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than:

• $150,000 if you are married and filing a joint return, or if you are filing as a qualifying widow or widower;

• $112,500 if you are filing as a head of household; or

• $75,000 if you are a single filer or are married and filing a separate return.

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

Use our Interactive Tax Assistant to check if you qualify.

Still not sure if you qualify for the 2021 Child Tax Credit? These resources may help:

• Filing season 2021 Child Tax Credit frequently asked questions

• Who qualifies for the Child Tax Credit

• 2021 Instructions for Schedule 8812

• Publication 501, Dependents, Standard Deduction and Filing Information

• Publication 519, U.S. Tax Guide for Aliens

How to Claim This Credit

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

If you received advance Child Tax Credit payments in 2021, find out how to compare (reconcile) your payments to claim the rest of the Child Tax Credit on your 2021 tax return.

Find more information:

• Reconciling your 2021 advance Child Tax Credit payments

• Claiming the Child Tax Credit if you don't normally file a tax return

• What to do if you received advance Child Tax Credit payments and you don't qualify for the Child Tax Credit

Other Tax Credits for Families

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

• Child and Dependent Care Credit

• Earned Income Tax Credit

• Adoption Credit and Adoption Assistance Programs

• Education credits

• Recovery Rebate Credit (Economic Impact Payments)

• Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals

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.

Taxpayers with dependents who don't qualify for the child tax credit may be able to claim the credit for other dependents. This is a non-refundable credit. It can reduce or, in some cases, eliminate a tax bill but, the IRS cannot refund the taxpayer any portion of the credit that may be left over.

Here's more information to help taxpayers determine if they're eligible to claim it on their 2021 tax return.

The maximum credit amount is $500 for each dependent who meets certain conditions. For example, ODC can be claimed for:

• Dependents of any age, including those who are age 18 or older.

• Dependents who have Social Security numbers or individual taxpayer identification numbers.

• Dependent parents or other qualifying relatives supported by the taxpayer.

• Dependents living with the taxpayer who aren't related to the taxpayer.

The credit begins to phase out when the taxpayer's income is more than $200,000. This phaseout begins for married couples filing a joint tax return at $400,000.

A taxpayer can claim this credit if:

• They claim the person as a dependent on the taxpayer's return.

• They cannot use the dependent to claim the child tax credit or additional child tax credit.

• The dependent is a U.S. citizen, national or resident alien.

Taxpayers can claim the credit for other dependents in addition to the child and dependent care credit and the earned income credit. They can use the IRS Interactive Tax Assistant, Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents?, to help determine if they are eligible to claim the credit.