The basic requirements for the Child Tax Credit

To claim the Child Tax Credit, you must have a may have access to child, claim them as a dependent on your tax return, and meet income limits set by the IRS. A may have access to child is generally your biological child, stepchild, adopted child, or a child you have legal custody of who is under age 17 at the end of the tax year. The child must be a U.S. citizen, national, or resident alien with a valid Social Security number, and they must live with you for more than half the tax year.

Your modified adjusted gross income (MAGI) determines whether you can claim the full credit, a reduced credit, or no credit at all. For the 2024 tax year, the income limits are $400,000 for married couples filing jointly and $200,000 for single filers and heads of household. These limits change each year. If your income exceeds these thresholds, the credit reduces by $50 for each $1,000 (or fraction thereof) over the limit.

You cannot claim the Child Tax Credit if someone else claims your child as a dependent on their return. If you and another person both have custody, only one of you can claim the child in a given year — usually the parent with primary custody.

Key Takeaways

  • Your child must be under 17 at the end of the tax year, have a valid Social Security number, and live with you for more than half the year to count as a may have access to child.
  • The credit is $2,000 per may have access to child for the 2024 tax year, though this amount has changed in past years and may change again.
  • Your modified adjusted gross income must stay below $400,000 (married filing jointly) or $200,000 (single/head of household) to claim the full credit.
  • You must claim the child as a dependent on your tax return, and no one else can claim them in the same year.
  • The IRS requires your child's Social Security number on your return, and the number must match the name you provide.

Income limits and how they reduce your credit

The IRS phases out the Child Tax Credit when your income exceeds the threshold for your filing status. The phase-out works in $50 increments: for every $1,000 (or any part of $1,000) that your income goes over the limit, your credit shrinks by $50. This means even $1 over a $1,000 mark triggers the full $50 reduction.

For example, if you are a single filer with MAGI of $201,500 and one may have access to child, your income exceeds the $200,000 threshold by $1,500. That rounds up to two $1,000 increments, so your $2,000 credit reduces by $100 (two times $50), leaving you with a $1,900 credit. If your income is $202,001, the reduction is $150 because $2,001 rounds up to three $1,000 increments.

MAGI is not the same as your adjusted gross income (AGI). For most people, MAGI and AGI are the same, but certain deductions — such as foreign earned income exclusion or foreign housing exclusion — can make MAGI higher. Check your tax return instructions or speak with a tax professional if you are unsure which figure applies to you.

What documents and information you need

To claim the Child Tax Credit on your tax return, you must provide your child's full name and valid Social Security number exactly as it appears on their Social Security card. The name and number must match IRS records, or the IRS will reject the credit. If your child does not yet have a Social Security number, you can request one from the Social Security Administration before filing.

You will also need to show that the child lived with you for more than half the tax year. Keep records of where your child lived, such as school enrollment documents, medical records, or lease agreements showing your address. If you share custody, document the specific dates your child was in your home. The IRS does not require you to submit these documents with your return, but you must have them available if the IRS asks questions later.

Your tax return itself serves as your claim for the credit. You enter the child's information on Schedule 8812 (if you are also claiming the Additional Child Tax Credit) or directly on your Form 1040, depending on your situation and the tax software or form you use. The IRS cross-checks the Social Security number against Social Security Administration records, so accuracy is critical.

Residency and custody situations

The child must live with you for more than half the tax year — that is, more than 183 days in a regular year. Time spent at school, summer camp, or visiting the other parent counts toward your residency if the child's main home is with you. Temporary absences for medical treatment, education, or business also count as time lived with you.

If you share custody with another parent, only one of you can claim the child each year. The IRS generally presumes the parent with primary custody (the one the child lives with most of the time) can claim the credit. If you do not have primary custody but want to claim the credit, the other parent must sign a written declaration (Form 8332 or a similar statement) releasing their right to claim the child. Without this form, the IRS will deny your credit if both parents claim the same child.

If your custody arrangement changes during the year, the parent with whom the child lived for the longer period can claim the credit. If the time is exactly split, the parent with the higher income can claim it, unless you have a different agreement in writing.

Relationship and citizenship requirements

The child must be your biological child, stepchild, adopted child, sibling, step-sibling, or a descendant of any of these (such as a grandchild or niece). Foster children you have legal custody of also count. The relationship must exist at the end of the tax year.

The child must be a U.S. citizen, national, or resident alien. A resident alien is generally someone with a green card or who meets the substantial presence test for immigration purposes. The child must have a valid Social Security number issued by the Social Security Administration — an Individual Taxpayer Identification Number (ITIN) does not may have access to for the Child Tax Credit, though it may may have access to for other credits.

If you adopted a child, you can claim the credit starting the year the adoption is final, provided the child meets all other requirements. If the adoption is not yet final but you have legal custody, check with a tax professional about your specific situation, as the rules can vary.

Age limits and when the credit phases out

The child must be under age 17 at the end of the tax year to count as a may have access to child for the Child Tax Credit. This means a child who turns 17 on December 31 of the tax year does not may have access to. A child who turns 17 on January 1 of the following year does may have access to for that prior year.

Once your child turns 17, you can no longer claim the Child Tax Credit for them. However, you may be able to claim other credits, such as the Credit for Other Dependents, which is worth $500 per dependent and has different age rules. A tax professional or your tax software can help you determine what credits you may claim in later years.

The age requirement is based on the child's age on December 31 of the tax year you are filing for. If you are filing your 2024 return in early 2025, you use the child's age as of December 31, 2024.

Special situations: divorced parents and remarriage

If you are divorced or separated, the parent with primary custody generally has the right to claim the Child Tax Credit. The other parent can claim the credit only if the custodial parent signs Form 8332 (Declaration of Allocation of Certain Dependent Exemptions) or a similar written agreement releasing that right for the specific year.

If you remarry, your new spouse can be listed on your joint return, but only one of you can claim each child as a dependent. If you and your new spouse both have children from previous relationships, each of you can claim your own biological or legally adopted children, provided they meet all the requirements.

If you are claiming the child under a custody agreement that specifies who claims the credit each year, follow that agreement and keep a copy with your tax records. If the agreement is silent or you and the other parent disagree, the IRS will award the credit to the parent with whom the child lived for the longer period during the year.

Frequently Asked Questions

Can I claim the Child Tax Credit if my child has an ITIN instead of a Social Security number?

No. The child must have a valid Social Security number to may have access to for the Child Tax Credit. An ITIN does not meet this requirement. However, your child may be able to claim other credits or you may be able to claim the Credit for Other Dependents if they meet those requirements.

What happens if I claim the credit and the IRS later says my child does not may have access to?

The IRS will disallow the credit and send you a notice. You may owe back taxes, interest, and penalties depending on the reason the credit was denied. If you made an honest mistake, you can file an amended return. If the IRS believes you intentionally claimed a false credit, the penalties are higher. Keep your documentation (residency records, custody agreements, Social Security verification) to support your claim if questioned.

Can I claim the Child Tax Credit if my child is a resident alien but not a U.S. citizen?

Yes, if your child is a resident alien with a valid Social Security number and meets all other requirements. A resident alien is generally someone with a green card or who passes the substantial presence test. Your child must still have a Social Security number, not just an ITIN.

Do I lose the credit if my income goes slightly over the limit?

You do not lose the entire credit, but it reduces. For every $1,000 (or fraction of $1,000) your income exceeds the threshold, the credit drops by $50. So a small income increase results in a partial reduction, not a complete loss of the credit.

Can both parents claim the same child if we have joint custody?

No. Only one parent can claim the child each year. If you have joint custody, the parent with primary custody (the one the child lives with most of the time) can claim the credit. The other parent can claim it only if the first parent signs Form 8332 releasing their right to do so for that year.