Child Tax Credit and Credit for Other Dependents

Time Requirement: 30 minutes

Purpose

This lesson teaches students how to determine a taxpayer's eligibility for the child tax credit and the additional child tax credit, credit for other dependents, and how to determine the amount of the credit.

Objectives

Determine:

• The taxpayer's eligibility for the credit(s)
• Which taxpayer can claim the additional credits

Teaching the Lesson

Refer to the Lesson Plan for helpful instructor notes, visual aids, TaxSlayer® demos, and Internet links. Prompt students to share what they know about the child tax credits.

Refer students who may want to work independently to Publication 4491, Child Tax Credit and Credit for Other Dependents.

Key References

This lesson refers to the following publications and forms:

• Form 13614-C
• Schedule 8812, Additional Child Tax Credit
• Publication 4012, Nonrefundable Credits tab
• Publication 17, Chapter 34, Child Tax Credit

All references to materials can be found by clicking the Job Aids and Media buttons. There are also links to helpful tools that can be found on the irs.gov public portal. For this lesson, the student can link to the following sites for additional help:

• FAQs - Child Tax Credit
• Child Tax Credit

TaxSlayer® Demos and Tutorials

It is recommended to go to the Practice Lab and access the latest TaxSlayer tutorial for this lesson. The TaxSlayer tutorials can be found by going to the Practice Lab and clicking the link for TaxSlayer IRS training.

Publication 4012, Nonrefundable Credits tab, includes how to enter the Child Tax Credits in TaxSlayer.