Skip to main content
January 30, 2024
Question

child tax credits

  • January 30, 2024
  • 2 replies
  • 0 views

i have a unique situation. i have been awarded temporary custody of my 2 daughters, as well as my ex teenage daughter. this has been in place since July 2023. How would i get the child tax credit for this child or am i not eligible?

2 replies

DoninGA
Employee
January 30, 2024

The child has to live in your home for over 6 months to claim them as a dependent.

Employee
January 30, 2024

And....you say "teenage" daughter----how old?   If she was older than 16 you cannot get CTC.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
Hal_Al
Employee
January 30, 2024

They need to have moved in with you prior to July 2nd to meet the  more than half the year residency rule, to be able to claim them as "Qualifying child" dependents.

 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit and student status test, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is non-refundable.  That is, it can only be used to reduce an actual tax liability.

 

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

  1. Closely Related (step children count, even after a divorce) OR live with the taxpayer ALL year
  2. His/her gross taxable income for the year must be less than $4700 (2023) ($4400 for 2022).
  3. The taxpayer must have provided more than 1/2 his support

In either case:

  1. He must be a US citizen or resident of the US, Canada or Mexico
  2. He must not file a joint return with his spouse or be claiming a dependent of his own
  3. He must not be the qualifying child of another taxpayer. If they lived with the other parent for more than half the year, they are, most likely, her QCs.