ENTITLEMENT / IRS-CHILD-TAX-CREDIT

Internal Revenue Service

Child Tax Credit and Additional Child Tax Credit

Eligible families can reduce federal income tax through the Child Tax Credit and may receive the refundable Additional Child Tax Credit when the credit exceeds tax owed.

Taxpayer with a qualifying child eligible for the Child Tax Credit or Additional Child Tax Credit

Entitlement facts

Benefit type
Government benefit. A government-funded or administered benefit, service, coverage program, assistance program, or public access route. Taxonomy definition →
What it unlocks
A federal tax reduction for each qualifying child and, for eligible taxpayers, a refundable payment calculated under the Additional Child Tax Credit rules.
Who qualifies
Taxpayer with a qualifying child eligible for the Child Tax Credit or Additional Child Tax Credit
Requirements
The taxpayer, spouse when filing jointly, and qualifying child must meet current Social Security number rules. The child generally must meet age, relationship, support, dependency, residence, citizenship or resident status, and joint-return tests, and the taxpayer must meet income and filing requirements for the relevant tax year.
How to activate
Review current IRS eligibility, file Form 1040 or the applicable federal return, list qualifying dependents, and attach a completed Schedule 8812 to calculate and claim the credit.
Cost basis
No-cost access. The core benefit has no required payment, purchase, deposit, paid membership, or pre-existing paid-product relationship under the captured terms.
Cost and fees
There is no fee to claim the credit on a self-prepared return, and eligible taxpayers may have free filing or preparation options. The nonrefundable portion cannot exceed tax owed, and commercial preparation or refund products can cost extra.
Geography
US
Personalization
Published eligibility is not described as individually targeted.

EVIDENCE / 1 SOURCE

Eligibility is conditional, not guaranteed.

Check the provider's final terms immediately before applying, depositing funds, spending, or changing a paid relationship.