Credits for Qualifying Children

Official source

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 2025, 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, 2025, and is a citizen of the United States and claimed as a dependent on your return. You can’t use the child to claim the CTC or ACTC because the child was not under age 17 at the end of 2025.

For each qualifying child for whom you are claiming the CTC or ACTC, you must check the “Child tax credit” box in row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR (row (6) on Form 1040-NR) for the child.

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Credits for Qualifying Children

Official source

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 2025, 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, 2025, and is a citizen of the United States and claimed as a dependent on your return. You can’t use the child to claim the CTC or ACTC because the child was not under age 17 at the end of 2025.

For each qualifying child for whom you are claiming the CTC or ACTC, you must check the “Child tax credit” box in row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR (row (6) on Form 1040-NR) for the child.