Credits for Qualifying Children and Other Dependents
2024 Checklist
The 2024 tax year applies the Child Tax Credit and Credit for Other Dependents under the Tax
Cuts and Jobs Act framework rules that remain active through 2025. Form 1040 requires taxpayers who claim these credits to complete dependent information and attach Schedule
8812 when filing their federal income tax return.
Understanding Credit Eligibility and Requirements
Taxpayers may claim the Child Tax Credit for qualifying children who are age 16 or younger on
December 31, 2024. The maximum credit amount is $2,000 per qualifying child, with up to
$1,700 potentially refundable as the Additional Child Tax Credit.
Each qualifying child must have a valid Social Security number issued before the due date of your return, including extensions. You must have earned income of at least $2,500 to qualify for the refundable portion of the credit.
Credit eligibility begins to phase out when your modified adjusted gross income (MAGI) exceeds
certain thresholds.
The phase-out starts at $200,000 of MAGI for the following filing statuses
- Single filers
- Head of household filers
- Qualifying surviving spouses
The phase-out starts at $400,000 of MAGI for married couples filing jointly.
Dependent Information Requirements
Complete the Dependents section on Form 1040 before calculating credits. Enter each dependent’s name, Social Security number, relationship to you, and citizenship status in the designated fields.
In the Dependents section, column (7), select the "Child tax credit" box for each qualifying child under the age of 17. For other dependents who qualify for the Credit for Other Dependents, check the “Credit for other dependents” box in column (7).
Documents You Must Gather
Collect these required documents before completing Schedule 8812
- You must collect Form W-2 documents that report your wages and the amount of Social
Security taxes withheld from your employment.
- Gather all Forms 1099 that report interest income, dividend income, capital gains, or
self-employment income received during the tax year.
- Include Schedule K-1 forms if you received distributions from a partnership or an S
corporation.
- Obtain birth certificates or Social Security cards that verify each dependent’s legal name,
date of birth, and Social Security number.
- Maintain records that demonstrate each qualifying child lived with you for more than half
of the year, such as school, medical, or housing documents.
Who Qualifies for the Child Tax Credit
A qualifying child must meet specific tests established by federal tax law. Age 16 or younger on
December 31, 2024, is the minimum age for the child to be under the age of 17 at the end of
2024.
Your child must be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these. The child must have lived with you for more than half of 2024 and must be a U.S. citizen, U.S. national, or U.S. resident alien.
Credit for Other Dependents Explained
Other dependents who are not eligible for the Child Tax Credit are granted $500 each under the
Credit for Other Dependents. Dependents age 17 or older at the end of 2024 may qualify for this credit.
The dependent must be a U.S. citizen, U.S. national, or U.S. resident alien and must have a valid Taxpayer Identification Number issued before the due date of your return. This credit phases out at the same income thresholds as the Child Tax Credit.
Nonresident Alien Eligibility
Nonresident aliens filing Form 1040-NR may claim the Child Tax Credit and Credit for Other
Dependents if they meet all eligibility requirements. Complete Schedule 8812 and attach it to
Form 1040-NR when claiming these credits.
Your qualifying child must meet the same age, relationship, residency, and citizenship requirements that apply to all taxpayers. Calculate your modified adjusted gross income using line 11a of Form 1040-NR.
Modified Adjusted Gross Income Calculation
Your modified adjusted gross income for these credits equals the amount shown on line 11 of
Form 1040 or Form 1040-SR. Taxpayers filing Form 1040-NR use the amount from line 11a with no adjustments for most situations. Compare this amount to the applicable phase-out thresholds to determine whether your credit will be reduced.
How to Claim the Child Tax Credit and Credit for Other
Dependents
Step 1: Complete Schedule 8812 Part I
Enter the number of qualifying children with valid Social Security numbers on line 4 by counting the boxes checked for Child Tax Credit in the Dependents section of Form 1040. Enter the number of other dependents on line 6 by counting the boxes checked for Credit for Other
Dependents.
Step 2: Calculate Your Credit Using Worksheets
Calculate your credit amount using Credit Limit Worksheet A, which appears in the Schedule
8812 instructions, and complete Credit Limit Worksheet B if you are claiming certain credits, such as the Adoption Credit, Residential Clean Energy Credit, Mortgage Interest Credit, or
District of Columbia First-Time Homebuyer Credit.
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 3: Determine Additional Child Tax Credit Eligibility
Complete Part II-A of Schedule 8812 if the Child Tax Credit amount calculated on line 12 exceeds your tax liability shown on line 14. Enter your earned income on line 18a using the
Earned Income Chart or Earned Income Worksheet provided in the instructions.
Taxpayers who file Form 2555 to exclude foreign earned income cannot claim the Additional
Child Tax Credit. The refundable portion calculates as 15% of your earned income over $2,500, up to $1,700 per qualifying child.
Special Rules for Puerto Rico Residents
Bona fide residents of Puerto Rico may claim the Additional Child Tax Credit if they have at least one qualifying child. You satisfy the presence test, maintain no tax home outside Puerto Rico, and demonstrate no closer connection to the United States or a foreign country.
Include only earned income reported on Form 1040 or Form 1040-SR when completing line 18a of Schedule 8812. Do not include income earned in Puerto Rico that you exclude from U.S. tax as a bona fide resident.
Filing Your Return
Transfer the total credit amount from Schedule 8812, line 14, to Form 1040, line 19. Attach the completed Schedule 8812 to your Form 1040, Form 1040-SR, or Form 1040-NR before mailing or e-filing your return.
Sign and date your Form 1040 by the applicable deadline, which is typically April 15 of the following year unless you request an extension. Refer to the IRS Where to File page for Form
1040 to determine the correct mailing address if you file by mail.
Refund Timing and Processing
The IRS cannot issue refunds before mid-February for returns that claim the Additional Child
Tax Credit. This delay applies to your entire refund amount, not just the portion associated with the Additional Child Tax Credit. Plan your tax filing timing accordingly if you need your refund by a specific date.
Prior Disallowance Requirements
Form 8862 must be attached to your tax return if the IRS denied or reduced your Child Tax
Credit, Additional Child Tax Credit, or Credit for Other Dependents for any year after 2015. This requirement applies when the denial occurred for reasons other than math or clerical error.
The IRS may disallow your claim for two years if you erroneously claimed these credits through reckless or intentional disregard of the rules. Claims involving fraud result in a ten-year disallowance period.
Frequently Asked Questions
Can nonresident aliens claim the Child Tax Credit?
Nonresident aliens filing Form 1040-NR may claim the Child Tax Credit and Credit for Other
Dependents if they meet all eligibility requirements. Complete Schedule 8812 and attach it to
Form 1040-NR when claiming these credits.
What is the maximum Child Tax Credit amount for 2024?
The maximum Child Tax Credit is $2,000 per qualifying child under age 17 for the 2024 tax year.
Up to $1,700 of this amount is refundable as the Additional Child Tax Credit if you have earned income over $2,500.
Where do I report the Child Tax Credit on Form 1040?
Transfer the total credit amount from Schedule 8812, line 14, to Form 1040, line 19. This line reports both the Child Tax Credit and the Credit for Other Dependents combined.
Do I need to attach Schedule 8812 to my tax return?
You must attach Schedule 8812 to Form 1040, Form 1040-SR, or Form 1040-NR when claiming the Child Tax Credit, Credit for Other Dependents, or Additional Child Tax Credit. Do not mail
Schedule 8812 separately from your income tax return.
What happens if my child turns 17 during the tax year?
A child who is age 17 or older on December 31, 2024, does not qualify for the Child Tax Credit.
The child may qualify for the $500 Credit for Other Dependents if all other dependency requirements are met.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
