Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Additional Child Tax Credit

Summary and Exercises

Summary

This topic explained how to qualify and file for the additional child tax credit:

  • The child tax credit is a non-refundable credit, the maximum amount you can claim for the credit is $2,000 for each qualifying child. The additional child tax credit is a refundable credit of up to $1,700 per qualifying child.
  • Form 1040-SS or 1040-SS (SP) is used by bona fide residents of PR who qualify for the additional child tax credit and have no obligation to file Form 1040/1040-SR.
  • Form 1040 and Schedule 8812 are used by taxpayers who qualify for the additional child tax credit and have an obligation to file Form 1040/1040-SR (For example, military and civilian employees of the US government).
  • The additional child tax credit worth up to $1,700 per qualifying child.
  • A Nonrefundable other dependent credit of up to $500 for a dependent who is not a qualifying child, or who is a qualifying child but does not have the required type of SSN before the due date of the return may be claimed on Form 1040 or 1040-SR if taxpayer has a U.S. income tax liability.
  • Social Security Number (SSN) requirements:
    • SSN for valid employment required to be issued before the due date of the return for each qualifying child to obtain the refundable credit.
    • SSN not required for the $500 nonrefundable credit can be claimed for children with an ITIN instead of an SSN.