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What are the qualifications for the additional EIC?

The additional tax credit isn’t related to the Earned Income Credit (EIC). The qualifying rules for a child for the child tax credit differ from the rules for the EIC.

A qualifying child for purposes of the child tax credit is a child who:

  • Is your:
    • Child
    • Stepchild
    • Foster child
    • Sibling
    • Stepsibling
    • A descendant of any of these
  • Is under age 17 at the end of the year
  • Didn’t provide more than 1/2 of his or her own support for the tax year
  • Lived with you for more than 1/2 of the year
  • Is claimed as a dependent on your return
  • Doesn’t file a joint return for the year (or files it only as a claim for refund)
  • Was one of these:
    • U.S. citizen
    • U.S. national
    • U.S. resident alien

For you to qualify for the additional child tax credit, you must owe less in taxes than the amount of the credit.

Your additional child tax credit is the smaller of these:

  • The amount of child tax credit remaining after reducing your regular tax and Alternative Minimum Tax (AMT) to zero
  • 15% of your earned income that’s more than $3,000

Calculate your earned income for the additional child tax credit the same way you would for the EIC. Complete Schedule 8812: Child Tax Credit to calculate the credit.

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