Artículo Child tax credit.. Child tax credit.

id="en_US_2025_publink1000170862"> Child tax credit. You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed that child as a dependent. For more information, see chapter 14 . Credit for other dependents. You may be entitled to a credit for other dependents for each qualifying child who does not qualify you for the child tax credit and for each qualifying relative. For more information, see chapter 14 . Exceptions Even if you have a qualifying child or qualifying relative, you can claim that person as a dependent only if these three tests are met. Dependent taxpayer test . Joint return test . Citizen or resident test . These three tests are explained in detail here. Dependent Taxpayer Test If you can be claimed as a dependent by another taxpayer, you can’t claim anyone else as a dependent. Even if you have a qualifying child or qualifying relative, you can’t claim that person as a dependent. If you are filing a joint return and your spouse can be claimed as a dependent by another taxpayer, you and your spouse can’t claim any dependents on your joint return. Exception. If you can be claimed as a dependent by another taxpayer, you can claim someone else as a dependent if the person who can claim you (or your spouse if filing a joint return) as a dependent files a return only to claim a refund of income tax withheld or estimated tax paid. Joint Return Test You generally can’t claim a married person as a dependent if that person files a joint return. Exception. You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Example 1—Child files joint return. You supported your 18-year-old child who lived with you all year while your child’s spouse was in the Armed Forces. Your child’s spouse earned $35,000 for the year. The couple files a joint return. You can’t claim your child as a dependent. Example 2—Child files joint return only as claim for refund of withheld tax. Your 18-year-old child and your child’s 17-year-old spouse had $800 of wages from part-time jobs and no other income. They lived with you all year. Neither is required to file a tax return. They don’t have a child. Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so you aren't disqualified from claiming each of them as a dependent just because they file a joint return. You can claim each of them as a dependent if all the other tests to do so are met. Example 3—Child files joint return to claim American opportunity credit. The facts are the same as in Example 2 , except no taxes were taken out of your child’s pay or your child’s spouse’s pay. However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because they filed a joint return claiming the American opportunity credit, they aren't filing it only to get a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so you can’t claim either of them as a dependent. Citizen or Resident Test You generally can’t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. However, there is an exception for certain adopted children, as explained next. Exception for adopted child. If you are a U.S. citizen or U.S. national who has legally adopted a child who isn't a U.S. citizen, U.S. resident alien, or U.S. national, this test is met if the child lived with you as a member of your household all year. This exception also applies if the child was lawfully placed with you for legal adoption and the child lived with you for the rest of the year after placement. Child's place of residence. Children are usually citizens or residents of the country of their parents. If you were a U.S. citizen when your child was born, the child may be a U.S. citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Foreign students' place of residence. Foreign students brought to this country under a qualified international education exchange program a