General Eligibility Determination
1) Introduction
- Under the 2021 Child Tax Credit, you could be eligible for up to $3,600 from the government per child if they were under 6 years old on 12/31/21 and up to $3,000 per child if they were between 6 and 17 years on 12/31/21!
- What is the Child Tax Credit?
- A Federal Tax Credit that is intended to help with the cost of raising children, and it comes to you in the form of a direct payment.
- https://www.irs.gov/pub/taxpros/fs-2022-06.pdf (1-2)
- What is the Child Tax Credit?
- You may still be eligible to receive 2021 Child Tax Credit payments even if you did not file a tax return by the April 18th deadline!
- In May of 2022, eligible recipients can use the GetCTC tool to directly claim their Child Tax Credit payments. https://www.getctc.org/en
- To receive updates about this option, please see the following link: https://www.getctc.org/en/sign-up
2) General Eligibility Determination:
- How do you determine whether you are eligible for direct payment under the Child Tax Credit? https://www.irs.gov/pub/taxpros/fs-2022-06.pdf
- 1) Do you have an eligible “child”?
- Here are the criteria to determine whether you have an eligible “child” to claim under the Child Tax Credit Program:
- 1) Who counts as a “child”?
- “Child” includes:
- 1) a son, daughter, stepchild, adopted child OR
- 2) a younger sibling, stepsibling, half-sibling, or their descendent (niece, nephew, or grandchild),
- 3) Foster child placed with you
- 2) Was your child under 18 on December 31, 2021?
- 3) Did your child live with you in the U.S. for more than half of last year?
- Your child living with you means they spend the night/sleep in your home
- 4) Does your child have a SSN valid for employment?
- For qualifying children, a valid SSN is one that is valid for employment in the United States and is issued by the Social Security Administration (SSA) before the due date of your 2021 tax return.
- If an individual was a U.S. citizen when he or she received the SSN, then it is valid for employment in the United States. If “Not Valid for Employment” is printed on the individual’s Social Security card and the individual’s immigration status has changed so that he or she is now a U.S. citizen or permanent resident, ask the SSA for a new Social Security card. However, if “Valid for Work Only With DHS Authorization” is printed on the individual’s Social Security card, the individual has the required SSN only as long as the Department of Homeland Security authorization is valid.
- 5) Did your child provide more than ½ of their own support in 2021?
- If your child provided more than ½ of their own support in 2021, then they are not considered eligible.
- 6) Is your child considered a dependent for tax purposes?
- For more information about how to properly claim an individual as a dependent, see IRS Publication 501, Dependents, Standard Deduction, and Filing Information
- 7) Was your child a U.S. citizen, U.S. national, or U.S. resident alien in 2021?
- For more information on this condition, see IRS Publication 519, U.S. Tax Guide for Aliens.
- 2) Are you an eligible parent?
- 1) SSN or Taxpayer ID Number (ITIN)
- Do you have either an SSN or Taxpayer ID Number (ITIN)?
- 2) Main Home in US Requirement
- Was your place of abode in the U.S. for at least ½ of 2021?
- You — or your spouse, if you are married and filing a joint return — must have your main home in one of the 50 states or the District of Columbia for more than half of 2021.
- Important Rules
- Your main home can be any location where you regularly live.
- Your main home may be your house, apartment, mobile home, shelter, temporary lodging, or other location and doesn’t need to be the same physical location throughout the taxable year.
- You don’t need a permanent address.
- If you are temporarily away from your main home because of illness, education, business, vacation, or military service, you are generally treated as living in your main home
- However, there is NO income requirement to be an eligible parent.
- Even if you had $0 in income in 2021, you can still claim Child Tax Credit payments, if you are otherwise eligible, by filing your 2021 tax return during the 2022 filing season.
- https://www.irs.gov/pub/newsroom/fs-2022-07.pdf (p. 2)
- Was your place of abode in the U.S. for at least ½ of 2021?
- 1) SSN or Taxpayer ID Number (ITIN)
- “Child” includes:
- 1) Who counts as a “child”?
- Here are the criteria to determine whether you have an eligible “child” to claim under the Child Tax Credit Program:
- 1) Do you have an eligible “child”?
