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Child tax credit is not calculating for disabled child age 17 and older when using SureFire - Child tax credit is not calculating for disabled child age 17 and older when using SureFire

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📚 What This Guide Covers

• Qualifying child requirements for the CTC (including the age test for tax year 2020)
• How the credit works for tax year 2021 (including the under age 18 requirement)

📊 Qualifying Child for the CTC

A child qualifies you for the CTC if the child meets all of the following conditions.

Use this when you need to confirm whether a child meets the IRS requirements for the Child Tax Credit.

Step 1: Confirm the child relationship

The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).

Step 2: Confirm the age requirement for tax year 2020

The child was under age 17 at the end of 2020.

Step 3: Confirm the support test

The child did not provide over half of his or her own support for 2020.

Step 4: Confirm the time lived with you test

The child lived with you for more than half of 2020 (see Exceptions to time lived with you, later).

Step 5: Confirm the child is claimed as a dependent

The child is claimed as a dependent on your return. See Pub. 501 for more information about claiming someone as a dependent.

Step 6: Confirm the child does not file a joint return

The child does not file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid).

Step 7: Confirm citizenship/residency

The child was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519, U.S. Tax Guide for Aliens. If the child was adopted, see Adopted child

📊 For Tax year 2021

The RCTC, NCTC, 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 RCTC, NCTC, and ACTC, the child must be your dependent, under age 18 at the end of 2021, and meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent in the Instructions for Form 1040.

Tags: federal,form