Question

What are the qualifications for the additional Earned Income Credit and the additional child tax credit?

Answer

There’s no additional Earned Income Credit (EIC). However, there’s an additional child tax credit. The qualifying rules for a child for the additional child tax credit differ from the rules for the EIC. To qualify, your child must:

  • Be your:
    • Child
    • Stepchild
    • Foster child
    • Sibling
    • Stepsibling
    • A descendant of any of these
  • Be under age 17 at the end of the year
  • Not provide more than half of his or her own support for the tax year
  • Live with you for more than half of the year
  • Be claimed as a dependent on your return
  • Not file a joint return for the year (or files it only as a claim for refund)
  • Be 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.

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