The Child Tax Credit (CTC) can be one of the most valuable benefits on a family’s tax return—but it’s also one of the most commonly reduced or denied when a few key details don’t match the rules. This guide summarizes the main eligibility requirements and what you should prepare before filing so your return is accurate and your refund isn’t delayed.
What is the Child Tax Credit?
For many families, the Child Tax Credit can reduce the taxes you owe and, in some cases, increase your refund. If you qualify but don’t owe much (or any) federal income tax, you may still qualify for the refundable portion, commonly referred to as the Additional Child Tax Credit (ACTC)—depending on your earned income and overall situation.
The requirements: what must be true to claim the CTC
To claim the Child Tax Credit, your child generally must meet all of the tests below. If even one is missed, the credit may be reduced or not allowed.
1) Age requirement
Your child must generally be under age 17 at the end of the tax year.
2) Relationship requirement
The child must be related to you in an eligible way (for example: your son/daughter, stepchild, adopted child, eligible foster child, or certain close relatives).
3) Support requirement
Your child generally cannot provide more than half of their own financial support for the year.
4) Dependent requirement
You must be claiming the child as a dependent on your tax return.
5) Citizenship/immigration status requirement
The child must meet the required citizenship or residency rules for federal tax purposes.
6) Residency (time lived with you) requirement
The child generally must have lived with you more than half the year, with exceptions for certain temporary absences (school, medical care, etc.) and special rules for divorced/separated parents.
7) Income limits
The credit can be reduced if your income is above certain thresholds. (We confirm this based on your filing status and your total income.)
8) Social Security number requirement
This is a major “gotcha.” The child generally must have a valid Social Security number and it must be issued by the return due date (including extensions). In many cases, you must also meet SSN requirements as the taxpayer.
Why some refunds get delayed (even when you did everything right)
If you qualify for the refundable portion (ACTC), refunds can be delayed due to federal processing rules that apply to refundable credits. This doesn’t mean there’s a problem—it’s often just timing.
If your child doesn’t qualify, you may still have options
If your dependent doesn’t qualify for the Child Tax Credit (for example, the child is older, or doesn’t meet the SSN requirement), you may still qualify for the Credit for Other Dependents in some cases. We evaluate this automatically when we prepare your return.
What Pivot Aide Tax recommends you upload (to protect your credit)
To reduce delays, questions, and IRS issues, we recommend uploading the following through our secure portal:
- Social Security numbers (SSN cards or official confirmation) for you and your child(ren) when claiming for the first time
- Proof the child lived with you if the living situation is complex (school/daycare records, medical records, lease documents, etc.)
- Custody/parenting agreement (if applicable) and details about which parent claims the child
- Income documents (W-2s/1099s) so we can confirm income limits and refundable credit eligibility
- Any IRS letters you received about dependents or credits (very important)
Quick reminders to avoid problems
- Make sure names and SSNs match exactly what’s on Social Security records.
- If parents are separated, coordinate who claims the child before filing to avoid rejected returns.
- Don’t wait until the last week—dependents and credits are areas where small missing details can create big delays.
Want us to confirm eligibility for you?
If you’re unsure whether you qualify—or you’ve had the IRS deny the credit in the past—upload your documents and we’ll review your situation as part of our standard preparation process.
General information only, not tax advice. Eligibility depends on your specific facts and filing profile.
