How to Claim Child Tax Credit on Your Tax Return

The child tax credit is a tax credit for people who have a child or children under age 17. You may be able to claim up to $1,000 child tax credit for each child on your tax return.

Step 1: Determine whether you are qualified to claim the child tax  credit.

In order to claim the child tax credit, you must have:

1. Qualifying child(ren) (see definition below).

2. a social security number (SSN) or individual taxpayer identification number (ITIN) for both you and your qualifying child(ren) by the due date of return.

According to Publication 972, A qualifying child for purposes of the child tax credit is a child who:

1. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
2. Was under age 17 at the end of the year that you claim the child tax credit.
3. Did not provide over half of his or her own support for the year that you claim the credit.
4. Lived with you for more than half of the year.
5. Is claimed as a dependent on your return.
6. 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).
7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien.

Step 2: Figure the amount of child tax credit.

Generally, you can get $1,000 child tax credit for each qualifying child.

Your credit will be reduced by $50 for each $1,000 increase of your modified adjusted gross income over the following amount:

Married filing jointly - $110,000
Single, head of household, or qualifying widow(er) - $75,000
Married filing separately - $55,000

In addition, your child tax credit may be limited by the income tax you owe. However, you may get a refundable additional child tax credit if your child tax credit is over your tax liability.

Since the process of figuring child tax credit is a little bit complicated, it is better for you to use tax software to prepare your income tax return. Your child tax credit will be calculated automatically and reported on all related tax forms after you input your qualifying children's information in the software and complete the tax preparation process.

If you don't use tax software to prepare your tax return, you can use the child tax credit worksheet provided in Form 1040 instruction, or IRS publication 972 to figure the amount of child tax credit you can claim. Use Form 8812 to figure the additional child tax credit you may be able to claim.

Step 3: Report the child tax credit on your tax return.

Enter the child tax credit on:

Form 1040, line 52, or
Form 1040A, line 35, or
Form 1040NR, line 49.

If you can take additional child tax credit, enter the additional child tax credit on:

Form 1040, line 67, or
Form 1040A, line 43, or
Form 1040NR, line 64.

For more information, please see IRS Publication 972.

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