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Who Qualifies for Child Tax Credit?

Publish Date: 03/27/2023


Child Tax Credit

The child and dependent care tax credit (usually referred to as the Child Tax Credit) is based upon a party's income and is deducted from the amount of taxes a person owes. However, if the parents of a child file their taxes separately, only one parent is entitled to claim the Child Tax Credit for each child.

Generally, the parent entitled to claim the Child Tax Credit is the one who is awarded primary custody of the child(ren) and with whom the child(ren) live for more than half the year. Nevertheless, the parties may negotiate and enter a settlement agreement allowing the non-custodial parent to claim this credit. Where there is more than one child, the parties may agree to claim one or more of the children and/or may claim the credit in alternating years.

Parents who pay for childcare may also be eligible for the Child and Dependent Care Credit, which helps parents pay for daycare for a qualified dependent while working.

Requirements to Claim Child Tax Credit

You must meet the below requirements to be eligible for the Child Tax Credit for the 2022 tax year:

  • Gross income of $200,000 or less ($400,000 or less if you're filing jointly);
  • The child you're claiming was under the age of 17 on December 31, 2022;
  • The child has a valid Social Security number;
  • The child is your legally recognized child, stepchild, foster child, sibling, half-brother or half-sister, or descendant of one of these categories;
  • The child has contributed to no more than half of their own financial support in the relevant tax year;
  • The child lived with you for over half the year;
  • You are claiming the child as a dependent on your tax return; and
  • You are a US citizen or resident alien.


It is important to discuss your options and the specifics of your case with your divorce attorney and a certified public accountant or certified tax preparer if you have questions regarding the Child Tax Credit.

Written by: Rebekah Ann James

Categories:

Child Support
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