If you are filing a tax return, then you have the first right to be able to claim the children.
She can claim the sisters if the following conditions are met :
- Be under age 17 at the end of the tax year
- Is your child, stepchild, foster child, adopted child, sibling, step sibling, half sibling, or a descendant of any of them (for example, a grandchild, niece, or nephew)
- Has their own Social Security Number
- Lived with you for more than half the year
- Didn't support themselves (didn't pay more than half their own expenses)
- Is a US citizen, US national, or US resident alien
- Residents of Canada or Mexico don't qualify
For 2021, child tax credit is fully refundable, so she may be able to claim $3000 per child for children between the ages of 6 and 17 years and $3,600 for each eligible child aged 5 or under.
Please do keep in mind that she is eligible to claim child tax credit for her sisters only if her sisters qualify as child dependents given the above criteria.
What is the Child Tax Credit?
