01/06/2026
Qualifications for the Child Tax Credit
To qualify for the child tax credit, the child must meet all of the following requirements:
The child must be under age 17 on the last day of the tax year. Anyone older than 17 can’t qualify for the Child Tax Credit – see Credit for Other Dependents below.
The child must be related to you. This includes your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, grandchild, niece, nephew, or legally adopted child.
The child must be either a U.S. citizen, U.S. national, or U.S. resident alien with a valid Social Security number.
The child must have lived with you for more than half of the tax year. Note: there are exceptions to the residency test, such as absences related to school, vacation, military service, and medical care.
The child must not provide more than half of his or her own support. You must support them financially.
You must be the only one claiming the child. If you share custody, make sure you know which parent is claiming the dependent.
If the child is married filing jointly with their spouse, you can’t claim them as a dependent except for in special circumstances.
You must claim the child as a dependent on your federal tax return.
