Qualifying Individuals

Official source

When filing your Form 1 or Form 1-NR/PY return, you may be eligible to claim the child and family credit if your household has any of the following individuals at the end of the tax year

A dependent child under age 13;

A disabled dependent or spouse; and/or

A dependent age 65 or over. The dependent cannot be you or your spouse at the end of the tax year.

A dependent or spouse with a disability is an individual who is physically or mentally incapable of caring for himself or herself and who principally lives with the taxpayer for more than one-half of the taxable year.

Starting with tax years beginning on or after January 1, 2024, a noncustodial parent may claim the credit with respect to a child dependent that is age 13 or older and who is physically or mentally incapable of caring for himself or herself.

There is no limit to the number of individuals for which a taxpayer can claim a credit. This means that for the 2023 tax year, the credit is $310 for each individual for which a taxpayer can claim a credit . For the 2024 tax year and thereafter, the credit is $440 for each eligible individual for which a taxpayer can claim a credit.

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Qualifying Individuals

Official source

When filing your Form 1 or Form 1-NR/PY return, you may be eligible to claim the child and family credit if your household has any of the following individuals at the end of the tax year

A dependent child under age 13;

A disabled dependent or spouse; and/or

A dependent age 65 or over. The dependent cannot be you or your spouse at the end of the tax year.

A dependent or spouse with a disability is an individual who is physically or mentally incapable of caring for himself or herself and who principally lives with the taxpayer for more than one-half of the taxable year.

Starting with tax years beginning on or after January 1, 2024, a noncustodial parent may claim the credit with respect to a child dependent that is age 13 or older and who is physically or mentally incapable of caring for himself or herself.

There is no limit to the number of individuals for which a taxpayer can claim a credit. This means that for the 2023 tax year, the credit is $310 for each individual for which a taxpayer can claim a credit . For the 2024 tax year and thereafter, the credit is $440 for each eligible individual for which a taxpayer can claim a credit.