Child Tax Credit and Credit for Other Dependents

For tax year 2026, nonresident aliens filing Form 1040-NR are generally not eligible to claim the Child Tax Credit (CTC), even if they have a qualifying child.

Limited Exceptions

The credit may be available in limited situations for:

• Residents of Canada or Mexico, if all requirements are met
• Residents of India and South Korea, but only to the extent allowed under applicable treaty provisions

If Allowed, All of the Following Must Apply:

• The child is a U.S. citizen, U.S. national, or U.S. resident alien who lived with the taxpayer for more than half the year
  • Exception: Certain adopted children may qualify if they lived with the taxpayer all year as a member of the household
• The child is the taxpayer’s qualifying child:
• Son, daughter, stepchild, foster child, sibling, or descendant of any of them
• The child is under age 17 at the end of the tax year
• The child qualifies as the taxpayer’s dependent
• The child has a valid Social Security Number (SSN) issued by the due date of the return, including extensions

Credit for Other Dependents

For tax year 2026, nonresident aliens filing Form 1040-NR are generally not eligible to claim the Credit for Other Dependents (ODC).

Limited Exceptions

The credit may be available in limited situations for:

• Residents of Canada or Mexico, if dependency rules are met
• Residents of India and South Korea, but only to the extent allowed under applicable treaty provisions

If Allowed

• The dependent must meet qualifying dependent rules
• The dependent must have a valid SSN or ITIN issued by the due date of the return, including extensions