You can claim one child tax credit per child under 17 who lives with you

The number of children you can claim depends on who lives in your home and their age, not on how many children you have in total. The Child Tax Credit lets you claim up to $2,000 per child under age 17 at the end of the tax year. There is no limit to how many children you can claim — if you have five children under 17 living with you, you can claim five credits.

A child must meet four conditions to be claimable: they must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these; they must be under 17 at the end of the tax year; they must live with you for more than half the year; and you must provide more than half their financial support for the year. If a child turns 17 on December 31, they do not count — they must be 16 or younger on that date.

If you have a child 17 or older, you may be able to claim the Other Dependent Credit instead, which is worth $500 per person. This applies to older children, adult dependents, and relatives who meet the income and relationship rules but do not may have access to for the child credit.

Key Takeaways

  • You can claim the Child Tax Credit for each child under 17 living with you for more than half the year, with no upper limit on the number of children.
  • A child must be your biological child, stepchild, foster child, or may have access to relative, and you must provide more than half their support.
  • Children 17 and older do not may have access to for the Child Tax Credit but may may have access to for the $500 Other Dependent Credit if they meet income limits.
  • Your income determines whether you receive the full credit, a reduced credit, or no credit at all.
  • If two parents claim the same child, the IRS will reject one return; only one person can claim each child per tax year.

Income limits reduce or eliminate the credit

The Child Tax Credit begins to phase out — meaning it gets smaller — once your income exceeds a certain threshold. For the 2023 tax year, the phase-out starts at $400,000 for married couples filing jointly and $200,000 for single filers. For each $1,000 (or fraction of $1,000) over the threshold, the credit reduces by $50.

This means if you are a single filer earning $210,000, you are $10,000 over the limit. That $10,000 rounds up to 11 increments of $1,000, so your credit reduces by $550 per child. If you were claiming two children at $2,000 each, you would lose $1,100 total in credits.

Income thresholds change year to year. Check the IRS website or your tax software for the current year's limits before you file. If your income is close to the threshold, calculate both scenarios — with and without the credit — to see which applies to you.

Custody and shared living situations determine who claims the child

If parents are married and file jointly, they claim all their children together on one return. If parents are unmarried or divorced, only one parent can claim each child per tax year. The IRS gives the claim to the parent who has custody for the greater part of the year — usually the parent with primary physical custody.

If you and the other parent split custody equally (50-50), the parent with the higher income gets to claim the child unless you have a written agreement saying otherwise. Some divorced parents alternate who claims each child year to year, but this requires a signed agreement and the non-claiming parent must sign IRS Form 8332 releasing their claim.

If a child lives with a grandparent, aunt, uncle, or other relative instead of a parent, that relative can claim the child if they meet the support and residency rules. The biological parents cannot claim the child in this case. If multiple relatives live in the same home and share support, only one can claim the child — you must decide among yourselves who will.

Foster children and adopted children have the same rules

A foster child counts as your child for tax purposes if they live with you for the entire tax year and you provide more than half their support. You do not need a finalized adoption or legal guardianship — the IRS looks at actual living arrangement and financial support. If a foster child lives with you for only part of the year, they do not count.

An adopted child counts the same way as a biological child once the adoption is final. If the adoption is not yet final by December 31, the child does not count that year. Once finalized, you can claim the child going forward, and you may also be able to claim the Adoption Tax Credit in the year the adoption becomes final — this is separate from the Child Tax Credit and can be worth up to $14,890 per child.

Stepchildren and relatives must meet the same rules

A stepchild counts if they live with you for the entire tax year and you provide more than half their support. The stepchild relationship does not have to be formalized through adoption — living in your home and being supported by you is enough. If the stepchild moves out partway through the year, they do not count.

A niece, nephew, cousin, or other relative can count as a dependent if they live with you for the entire year, you provide more than half their support, and they are a U.S. citizen, national, or resident alien. They cannot be a spouse or ancestor (parent or grandparent). If these conditions are met, they may have access to for the Other Dependent Credit ($500) rather than the Child Tax Credit, unless they are under 17 and meet all child credit rules.

What happens if two people claim the same child

If you and another person both claim the same child on your tax returns, the IRS will reject one of the returns or reduce the credits on both. The agency does not automatically know which person should have claimed the child — it depends on who has custody and who provided support. You may need to file an amended return if you claimed a child you should not have.

If the other parent claims your child and you believe you should have claimed them, contact the IRS or a tax professional before filing. Filing a return claiming a child you do not have custody of can result in penalties and delays in processing your refund. It is better to resolve the question beforehand than to fight it after filing.

Frequently Asked Questions

Can I claim a child who does not live with me full-time?

No. The child must live with you for more than half the tax year. If they live with you for six months and the other parent for six months, neither parent can claim the child unless you have a written custody agreement stating otherwise. Summer visits or occasional weekends do not count toward the residency requirement.

What if I provide support but the child does not live with me?

Providing support alone is not enough. The child must live with you for more than half the year and you must provide more than half their financial support. If you send money to a relative who is raising your child, you cannot claim the child unless they also live in your home.

Can I claim a child who is not a U.S. citizen?

The child must have a valid Social Security number or Individual Taxpayer Identification Number (ITIN) to be claimed. They do not have to be a U.S. citizen, but they must have a tax identification number. If a child does not have one, you can explore for an ITIN through the IRS before filing your return.

Do I lose the credit if my child has income?

A child's own income does not disqualify them from being claimed. You can claim a child even if they earned money from a job or other source, as long as they meet the age, residency, and support requirements. The child's income does not affect your ability to claim them on your return.

What if the child's other parent claims them first?

If you file your return and claim a child, but the other parent files first and claims the same child, your return will be rejected or your credits will be reduced. You will need to file an amended return removing the child from your claim. To avoid this, confirm with the other parent beforehand who will claim the child that year, or have a signed agreement on file.