Benefit Details
Child Tax Credit
Managing Agency U.S. Department of the Treasury

Program Description

The Child Tax Credit program can reduce the Federal tax you owe by $1,000 for each qualifying child under the age of 17.

General Program Requirements

In order to qualify for this benefit program, the child you are claiming the credit for must be a son, daughter, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew). An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. A qualifying child for this credit is someone who meets the qualifying criteria of six tests: age, relationship, support, dependent, citizenship, and residence.

Your Next Steps

The following information will lead you to the next steps to apply for this benefit.

Application Process

No application is needed to utilize this program. However, you must file your taxes using the guidelines posted on the Ten Facts about the Child Tax Credit.

Program Contact Information

For more information, visit Schedule 8812 (Form 1040A or 1040), Child Tax Credit website.

Or contact your local Taxpayer Assistance Center.