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to claim the ODC for that child. See Credit for Other Dependents (ODC), later. Each Dependent You Use for the ODC Must Have a TIN by the Due Date of Your Return If you have a dependent who does not have an SSN, ITIN, or ATIN issued on or before the due date of your 2022 return (including exten- sions), you cannot use that dependent to claim the ODC on either your original or an amended 2022 return. If you apply for an ITIN or ATIN for the dependent on or before the due date of your 2022 return (including extensions) and the IRS issues the ITIN or ATIN as a result of the application, the IRS will consider the ITIN or ATIN as issued on or before the due date of your return. Improper Claims If you erroneously claim the CTC, ACTC, or ODC and it is later de- termined that your error was due to reckless or intentional disregard of the CTC, ACTC, or ODC rules, you will not be allowed to claim any of these credits for 2 years even if you are otherwise eligible to do so. If it is determined that your error was due to fraud, you will not be al- lowed to claim any of these credits for 10 years. You may also have to pay penalties. Form 8862 may be required. If your CTC (refundable or nonrefund- able depending on the tax year), ACTC, or ODC for a year after 2015 was denied or reduced for any reason other than a math or clerical er- ror, you must attach Form 8862 to your tax return to claim the CTC, ACTC, or ODC unless an exception applies. See Form 8862, Informa- tion To Claim Certain Credits After Disallowance, and its instructions for more information, including whether an exception applies. Effect of Credit on Welfare Benefits Any refund you receive as a result of taking the ACTC cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can re- ceive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs in- clude Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition As- sistance Program (formerly food stamps). In addition, when determin- ing eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefits coordi- nator to find out if your refund will affect your benefits. Credits for Qualifying Children The CTC and ACTC are credits for individuals who claim a child as a dependent if the child meets certain conditions. To claim a child for the CTC and ACTC, the child must be your dependent, under age 17 at the end of 2022, and meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent in the Instructions for Form 1040. Example 1. Your child turned 17 on December 30, 2022, and is a citizen of the United States and claimed as a dependent on your re- turn. You cannot use the child to claim the CTC or ACTC because the child was not under age 17 at the end of 2022. For each qualifying child for whom you are claiming the CTC or ACTC, you must check the “Child tax credit” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for the child. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. If your child is age 17 or older at the end of 2022, see Cred- it for Other Dependents (ODC) next. Credit for Other Dependents (ODC) The ODC is for individuals with a dependent who meets the following conditions. 1. The person is claimed as a dependent on your return. To deter- mine if an individual is your dependent begin with Step 1 under Who Qualifies as Your Dependent in the Instructions for Form 1040. 2. The person cannot be used by you to claim the CTC or ACTC. See Credits for Qualifying Children, earlier. 3. The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adop- ted child, see Adopted child, later. Example 2. Your sibling’s 10-year-old child, B, lives in Mexico and qualifies as your dependent. B is not a U.S. citizen, U.S. national, or U.S. resident alien. You cannot use B to claim the ODC. For each dependent for whom you are claiming the ODC, you must check the “credit for other dependents” box in column (4) of the De- pendents section on page 1 of Form 1040 or 1040-SR for the depend- ent. You cannot use the same child to claim the credits under Credits for Qualifying Children and the ODC. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2022, that child meets condition (3), earlier, to be a qualifying person for the ODC. Limits on the CTC and ODC The maximum credit amount of your CTC and ODC may be reduced if either (1) or (2) applies. 1. The amount on line 18 of your Form 1040, 1040-SR, or 1040-NR is less than both credits. If the amount is zero, you cannot take either credit because there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you cannot take the ACTC if you are only claiming the ODC). See Part II-A Addition- al Child Tax Credit for All Filers, later. 2. Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. • Married filing jointly –$400,000 • All other filing statuses –$200,000 Modified AGI. For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812. TIP CAUTION ! -2-