Here’s what HIVE AI had to say about “How do I claim the Child Tax Credit or Credit for Other Dependents?”:

How to claim the Child Tax Credit (CTC) or Credit for Other Dependents (ODC)

Determine which credit you qualify for

• Child Tax Credit (CTC): For each qualifying child under age 17 at year-end who is your dependent, generally lived with you more than half the year, and has an SSN valid for employment issued by the return’s due date. If the child lacks a valid SSN, you cannot claim the CTC for that child on the original or amended return, but you may be able to claim the ODC instead 1
• Credit for Other Dependents (ODC): Up to $500 per qualifying dependent who is not eligible for the CTC (for example, older children, qualifying relatives, or dependents with an ITIN). Certain noncitizens are excluded. A qualifying child without an SSN valid for employment can be treated as an ODC dependent during years covered by current law 2

Confirm basic dependency and custody rules

• You must be able to claim the person as your dependent under section 152. For divorced or separated parents, a noncustodial parent may claim the child as a dependent only if the custodial parent signs a written declaration (for example, Form 8332) and the noncustodial parent attaches it to their return; additional support rules may apply for CTC purposes 3
• If a paid preparer is used, they must make and document reasonable inquiries to verify relationship and other eligibility for CTC/ODC due diligence purposes 4

Use the right form and worksheets

• Complete Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, to compute and claim both the CTC and ODC, and attach it to Form 1040/1040-SR. Schedule 8812 and its instructions are the single source for figuring and reporting these credits for 2021 and later; Publication 972 is no longer used 5
• The Form 1040 instructions direct you to Schedule 8812 for Line 19 (Child Tax Credit and Credit for Other Dependents) and explain when Form 8862 is required after a prior disallowance 1

Provide the required identifying information

• Enter each dependent in the Dependents section of Form 1040 with name, SSN/ATIN, and relationship; check the CTC box for each dependent who is a CTC qualifying child with an SSN valid for employment 6
• CTC requires the child’s SSN valid for employment for tax years beginning after 2017 and before 2026; otherwise, consider ODC if the person is still your dependent and meets ODC rules 7

If your CTC/ODC was previously disallowed

• You must file Form 8862, Information to Claim Certain Credits After Disallowance, before claiming CTC/ODC again (unless you already filed Form 8862 for the prior year and the credit was allowed). Reckless or intentional disregard can trigger a 2‑year ban; fraud can trigger a 10‑year ban 1

Amounts and coordination

• CTC can be up to $2,000 per qualifying child; if you cannot use the full nonrefundable CTC, you may be eligible for the refundable Additional Child Tax Credit (ACTC) as computed on Schedule 8812. The ODC is up to $500 per qualifying dependent and is nonrefundable. Both credits are figured together on Schedule 8812 and reported on the same line of Form 1040 8

Helpful eligibility tools and charts

• Use the IRS Interactive Tax Assistant to check whether a person qualifies you for the CTC or ODC 9
• See the IRS “Tax benefits eligibility chart” for families for quick rules, required forms, and special rules for divorced/separated parents 10

Special situations to keep in mind

• Noncustodial parent claims require the custodial parent’s signed declaration attached to the noncustodial parent’s return (e.g., Form 8332). Support and residency rules matter for CTC; follow the special rules for parents living apart 3
• If a child lacks an SSN valid for employment by the return due date (including extensions), you cannot claim the CTC for that child on the original or amended return, but may be able to claim ODC if otherwise a dependent 1

Step-by-step filing checklist

• List each dependent on Form 1040 with required TIN and relationship; check the CTC box for each under‑17 child with an SSN valid for employment 6
• Complete Schedule 8812 to compute CTC, ACTC (if applicable), and ODC; attach Schedule 8812 to Form 1040/1040‑SR 5
• If previously disallowed, attach Form 8862 as required 1
• For noncustodial claims, attach the custodial parent’s written declaration (e.g., Form 8332) 3

Quick eligibility refresher

• CTC: Dependent, under 17, lived with you > half the year, SSN valid for employment, and meets citizen/resident tests; income limits and phaseouts apply via Schedule 8812 6
• ODC: Up to $500 for dependents not qualifying for CTC (older children, certain relatives, ITIN dependents), subject to dependency rules and noncitizen exception; nonrefundable 2

If you want, I can walk through Schedule 8812 with your specifics to estimate your credit and check whether Form 8862 or Form 8332 applies.

Sources

1 – IRS.gov – 1040 (2024) 📄 Summarize
2 – IRC § 24(h) 📄 Summarize
3 – IRC § 152(e) 📄 Summarize
4 – Treasury Regulation 1.6695-2 📄 Summarize
5 – IRS.gov – About Publication 972, Child Tax Credit and Credit for Other Dependents 📄 Summarize
6 – Rev. Proc. 2022-12 📄 Summarize
7 – Rev. Proc. 2021-24 📄 Summarize
8 – IRS – Publication 3 Armed Forces’ Tax Guide 📄 Summarize
9 – IRS.gov – Does my child/dependent qualify for the child tax credit or the credit for other dependents? 📄 Summarize
10 – IRS Credits and Deductions – Tax benefits eligibility chart for families and individuals at a glance 📄 Summarize

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