Which Children Qualify?

To qualify for the child tax credit, a child must:

• Be under the age of 17 at the end of the year
• Meet the relationship test by being your son, daughter, stepchild, adopted child, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendent of one of these (for example, a grandchild, niece, or nephew)
• Be younger than you (or your spouse, if you filed a joint return) or be permanently and totally disabled
• Not have provided more than half of their own financial support during the year
• Have lived with you for more than half the year
• Be claimed as your dependent on your tax return
• Not be filing a joint return for the year, unless filing jointly only to claim a refund of estimated or withheld taxes
• Be a United States citizen, national, or resident alien. The child must have a valid Social Security number by the due date of the return.

TIP: For more information about qualified child requirements for the additional child tax credit, see the child tax credit lesson in the basic course. Beginning with tax year 2025, taxpayer must also have a Social Security number valid for employment issued before the due date of the return. If married filing jointly, at least one of the spouses must satisfy this requirement.