Child Tax Credit, Form 8812

[w961hmk]

I have a 19 year old son who is a full-time student, and I provide more than half of his support; he lives at home.  He earned $10,000 at a job during 2024.  It would seem he qualifies as a qualifying child and not a qualifying relative, correct?  The confusion for me lies on Schedule 8812.  Since my son is over 17 years of age he must be included on line 6 on that schedule, correct.  So he would be considered a qualifying relative and not a dependent child, and I would complete the appropriate line.  So then, which box must I check on my Form 1040. child tax credit box or credit for other dependents box?

[PII removed]

[xmasbaby0]

He is older than 16.  You do not get the child tax credit for a child over 16.  You get the credit for other dependents---a non-refundable $500 credit -- on line 19.

If you have entered him in MY INFO correctly as a full-time student, the credit will go onto line 19 of your Form 1040 automatically.

[w961hmk]

The regs state that there is an income limit of $5,050, and at $10,000 that he earned, he surpasses that income limit for "qualifying relative".   Is he still eligible for the $500 nonrefundable credit despite his income?

[SharonD007]

Yes, based on the information that you provided, he qualifies as a Qualifying Child Dependent and the amount of money that he earned doesn't matter.

For a Qualifying child 

• They must be related to you. 
• They can’t be claimed as a dependent by someone else. 
• They must be a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. 
• If they are married, they can’t file a joint return with their spouse. 
• They must be under the age of 19 (or 24 for full-time students). 
  • No age limit for permanently and totally disabled children. 
• They must have lived with you for more than half the year (exceptions apply). 
• They didn't provide more than half of their own support for the year. 

Because of his age, your son isn't a Qualifying Child for the Child Tax Credit. For more information, review the TurboTax Help article Child Tax Credit .

Because your son was over 16 at the end of 2024, he doesn't qualify you to get the Child Tax Credit , but you may still be eligible to get the   $500 non-refundable credit for Other Dependents instead.

[w961hmk]

How is he even eligible for the "Other Dependents" (QR) credit of $500 when he earned gross income of more than $5,500 as per IRS instructions?  I am filing a paper copy this year, so want to make sure I get this right so I am not penalized by the IRS for a bad claim.

[AmyC]

A dependent over 17 can have high income and qualify for the Other Dependent credit on your return. Let me explain the rules. Once he is 24 or not in school, the income limit will kick in.

Dependent:

The income limit is for "other dependents" those that don't meet the dependent requirements.  A qualifying child - under age 24, in college, disabled, etc can make over $5050 but not a qualifying relative. You can take a quick quiz,  Dependent or see  Publication 501 - Internal Revenue Service page 11 to verify that you qualify to claim the dependent.

Credit:

The Other Dependent Tax Credit is a $500 tax break for people with dependents who are 17 or older, not necessarily related to them, or have an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number. See From  What You Need to Know about CTC, ACTC and ODC

[w961hmk]

It's clear to me now.  Thanks very much for your help.