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 :
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.
Thanks. So even if she makes a income of 8000.00 she could get the full $3000 credit?
You are welcome! If she qualifies to claim them as eligible child then yes she will get the full $3,000 in child tax credit even if she made only $8,000