Use the tips below to help avoid common CTC, ACTC and ODC errors:
CTC or ACTC claimed for a child who does not meet the age requirement
The child must be under the applicable age limit at the end of the tax year. There are no exceptions.
CTC or ACTC claimed for a child who doesn't have the required SSN
The SSN must be valid for employment and issued before the due date of the tax return (including extensions). The only exception is for a dependent child who was born and died before the end of the year.
ODC claimed for an individual who does not have the required taxpayer identification number
The dependent must have an SSN, ITIN, or ATIN issued on or before the due date of the tax return (including extensions). If the individual applies for an ITIN or ATIN for the dependent on or before the due date of the tax return (including extensions) and the IRS issues the ITIN or ATIN as a result of the application, the IRS will consider the ITIN or ATIN as issued on or before the due date of the tax return.
CTC, ACTC or ODC claimed for an individual who does not meet the dependency requirements
The individual must meet all the eligibility rules for a dependent (unless the special rule for divorced or separated parents applies) and be claimed as a dependent on your client’s return. Consider tie-breaker rules if a dependent is the qualifying child of more than one taxpayer.
CTC, ACTC or ODC claimed for a non-citizen dependent who does not meet the residency requirement
A non-citizen individual claimed must be a U.S. national or resident.
Use the Interactive Tax Assistant to see if you’re eligible to claim the CTC, ACTC or ODC.
Resources
Child Tax Credit
- What You Need to Know about CTC, ACTC and ODC
- Child Tax Credit and Additional Child Tax Credit Tweets
- Compare tax benefits for children
- Find tax information for parents
Useful forms and publications
- Schedule 8812, Credits for Qualifying Children and Other Dependents
- Instructions for Schedule 8812, Credits for Qualifying Children and Other Dependents
- Publication 501, Dependents, Standard Deduction and Filing Information
- Publication 519, U.S. Tax Guide for Aliens
Child Tax Credit marketing materials
- Publication 4298, A Federal Tax Refund may be waiting for you PDF
- Publication 5811, Child Tax Credit PDF
Tax tip
Tax preparation assistance