The Child Tax Credit may save taxpayers up to $1,000 for each eligible qualifying child.

A child must meet several conditions in order to qualify for the child tax credit.  A list of the conditions is below:

• Age. The child must have been under age 17 at the end of 2015.
• Relationship. The child must be the taxpayer’s son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, or half sister. The child may also be a descendant of any of these individuals. A qualifying child can also include the taxpayer’s grandchild, niece or nephew. Adopted children always qualify as a taxpayer’s own child. This includes a child lawfully placed with a taxpayer for legal adoption.
• Support. The qualifying child must have not provided more than half of their own support for the year.
• Dependent. The qualifying child must be a dependent that the taxpayer claims on their federal tax return.
• Joint return. The qualifying child cannot file a joint return for the year, unless the only reason they are filing is to claim a refund.
• Citizenship. The child must be a U.S. citizen, a U.S. national or a U.S. resident alien.
• Residence. In most cases, the child must have lived with the taxpayer for more than half of 2015.

There are income limitations for claiming the child tax credit.  There are also opportunities for taxpayers to receive a refund of all or part of the child tax credit even if they owe no additional tax.

If a taxpayer claims the child tax credit for a child with an Individual Taxpayer Identification Number, Part 1 of Schedule 8812 must be completed and filed with their tax return.  Taxpayers who qualify for the Additional Child Tax Credit, must file Schedule 8812 as well.   Schedule 8812 can only be filed with Forms 1040 and 1040A.

Free and low cost on-line tax filing is available on this website.