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Here's what you need to know about the Child Tax Credit (CTC), the Additional Child Tax Credit (ACTC) and the Credit for Other Dependents (ODC).
CTC/ACTC
The Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC) are credits for individuals who claim a child as a dependent if the child meets certain eligibility requirements. The CTC is a nonrefundable credit and the ACTC is a refundable credit.
- A qualifying child for CTC/ACTC must:
- Be under 17 at the end of the tax 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).
- Not provide more than half of his or her own support for the tax year.
- Have lived with you for more than half the tax year.
- Be claimed as a dependent on your return.
- Not file a joint return for the year (or filed the joint return only to claim a refund of taxes withheld or estimated taxes).
- Be a U.S. citizen, U.S. National or a U.S. resident alien.
- Must have a Social Security Number that is valid for employment and is issued before the due date of your tax return (including extensions).
- Limits on CTC/ACTC:
- The maximum amount of CTC per qualifying child is $2,000.
- The refundable part of the credit, ACTC, is worth up to $1,700 for each qualifying child.
- CTC/ACTC begins to decrease in value if your adjusted gross incomes exceed $200,000 ($400,000 for Married Filing Jointly).
- ACTC is not allowed if you or your spouse (if filing a joint return) file a Form 2555 or Form 2555EZ (excluding foreign earned income).
ODC
The Credit for Other Dependents (ODC) is a non-refundable tax credit available to taxpayers for each of their qualifying dependents who can't be claimed for the Child Tax Credit (CTC) or Additional Child Tax Credit (ACTC).
- A qualifying dependent for ODC must:
- Be a dependent claimed on your return.
- Be a dependent who can't be claimed for the CTC/ACTC.
- Be a U.S. citizen, U.S. national, or U.S. resident alien.
- Have an SSN, ITIN, or ATIN that was issued before the due date of the return (including extensions).
- Limits on ODC:
- For tax year 2018 through tax year 2025, you may be able to claim ODC.
- The maximum credit amount is $500 for each qualifying person.
- The credit begins to decrease in value if your adjusted gross income exceeds $200,000 ($400,000 for married filing jointly).
Use the Interactive Tax Assistant to see if you’re eligible to claim the CTC, ACTC or ODC.
Resources
Child Tax Credit
- Avoid common CTC, ACTC and ODC errors
- 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