Am I eligible to claim dependents

[michellerh18]

I am newly divorced and do not work the only income I get is a small amount of child support. I am a full time student. Will I be able to claim my three children under the child tax credit with no income besides support and being a full time student?

[xmasbaby0]

If you have no income earned from working, you will not be eligible for  the refundable child-related credits like earned income credit or additional child tax credit.   Those credits are based on having income from working

https://ttlc.intuit.com/questions/1900923-what-is-the-child-tax-credit

https://ttlc.intuit.com/turbotax-support/en-us/help-article/taxation/additional-child-tax-credit/L6x...

https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-f...

https://ttlc.intuit.com/questions/1899157-what-are-the-qualifications-for-the-earned-income-credit-e...

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant

[Opus 17]

Sorry.  To get any credit at all, you must at least owe some tax.  That would mean having at least $20,000 of taxable income.  And those credits can only reduce your tax, not give you a free refund.  To get any credits that represent free money (a refund of more than your tax and more than you paid in) you must have at least some income earned from working, either a W-2 job or self-employment.  

[NCperson]

@michellerh18 unfortunately, no.  The child tax credit requires you to work to be eligible for the credit. 

The formula provides a refundable credit of 15% of your earnings that exceed $2500 up to $1700 (2024) per child. 

Obviously, if there are no earnings, 15% of that remains zero...... 

p.s. and child support is not "income" per the IRS definitions. 

[NCperson]

@Opus 17 , eh, maybe it's the wording, but "to get any credit at all" , you are not required to "owe at least some tax".  

here are the rules:

the child tax credit (non-refundable) is the lower of $2,000 per child or the tax liability on line 18.

the additional child tax credit (refundable) is the LOWER of these three rules: 

• $1,700 per child (2024)
• 15% of earned income over $2,500
• $2,000 per child less non-refundable credit 

So someone with 3 children who earns $10,000 would have no tax liability, but would still be eligible for a refundable credit of 15% *($10,000 - $2500) or $1,125 as that is the lower of the 3 rules.  Even though they owe no tax (line 18 = zero) , they would still receive a refund of $1,125 for CTC (and additional for EITC). 

[Opus 17]

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@NCperson wrote:

@Opus 17 , eh, maybe it's the wording, but "to get any credit at all" , you are not required to "owe at least some tax".  

The question is from a person with no earned income.  Suppose $25,000 of taxable unearned income (like unemployment compensation or a lottery prize).  The 2024 HOH standard deduction is $21,900, so they would have $3,100 of taxable income in the 10% bracket and have a $310 taxable liability.  That is the amount of child tax credit/dependent credit they could get, $310.  No more than the tax they owe (their tax liability).  (I was slightly off with saying "about $20,000" since I didn't realize how high the standard deduction was for HOH.)

You are correct that if they have earned income, they would be eligible for the ACTC and also EITC in an amount larger than their tax liability.  But that's not what I was talking about.    

[NCperson]

@Opus 17 yes, I do acknowledge your example related to unearned income., but I stick to my statement that the wording may not be on point:

<< To get any credit at all, you must at least owe some tax.>> 

this is not true. 

you can get credit without owing at least some tax! someone earning $10,000 owes no tax but does get a credit!!

if Line 18 is zero ("you owe no tax"), you can still get a credit by having at least one child under the age of 17 and have earned income that exceeds $2500.