- The child is related to the taxpayer as a daughter, son, adopted child, stepchild, foster child, sister or brother or descendant such as a nephew, niece or grandchild.
- The child was under the age of 17 at the end of the year (i.e. the child is 16 or younger.)
- The child lived with the taxpayer for over half of the tax year.
- The child provided under half of their own financial support.
- The child is a U.S. citizen, or a dependent that is not a U.S. citizen but has lived in the U.S. and is a resident.
- The child meets criteria as a dependent of the taxpayer as described above.
Phaseouts and Income LimitationsLike other credits, the child tax credit is gradually reduced based upon taxpayer income. Reduction begins at the following levels:
- $75,000 for head of household, single and qualifying widow/widower tax filers
- $55,000 for married couples who are filing separately