Generally, here are the requirement for the child tax credit. For more information and an interactive tool, check this link, Child Tax Credit.
- The child must be younger than 17 on the last day of the tax year, generally Dec 31.
- The child must be the taxpayer’s son, daughter, stepchild, foster or adopted child, brother, sister, stepbrother, stepsister, half-brother or half-sister. An adopted child includes a child lawfully placed with them for legal adoption. They can also include grandchildren, nieces or nephews.
- The child must have not provided more than half of their own support for the year.
- The taxpayer must claim the child as their dependent on their federal tax return.
- The child cannot file a tax return for the same year with the status married filing jointly, unless the only reason they are filing is to claim a refund.
- The child must be a U.S. citizen, a U.S. national or a U.S. resident alien.
- In most cases, the child must have lived with the taxpayer for more than half of 2019.
The credit begins to phase out at $200,000 of modified adjusted gross income. This amount is $400,000 for married couples filing jointly.
If you don't qualify for the child tax credit you may still qualify for the other dependent credit. Here is a link with more information.
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