You can claim one child tax credit per child under 17 who meets the IRS requirements

The number of children you can claim depends on how many meet the IRS definition of a may have access to child. A may have access to child must be under 17 at the end of the tax year, related to you by blood or adoption, live with you for more than half the year, and be a U.S. citizen, national, or resident alien. There is no limit to how many children can may have access to — if you have five children who meet these requirements, you can claim five.

The child tax credit is worth up to $2,000 per child for the 2024 tax year. The credit reduces the amount of tax you owe dollar-for-dollar. If the credit is larger than the tax you owe, you may receive the difference as a refund, depending on your income and which version of the credit you claim.

You cannot claim the same child twice. If you and another person (such as an ex-spouse) both could claim the child, only one of you can claim that child on your return. If both of you try to claim the same child, the IRS will reject one of the claims and may delay your refund while they investigate.

Key Takeaways

  • Each child under 17 who is your biological or adopted child, lives with you more than half the year, and is a U.S. citizen or resident alien counts as one may have access to child for the tax credit.
  • The child tax credit is $2,000 per may have access to child for 2024, and you can claim it for as many children as meet the requirements.
  • You cannot claim a child if another person (such as a parent or ex-spouse) is already claiming that child on their return.
  • Stepchildren, foster children, and siblings can count as may have access to children if they live with you for more than half the year and meet the other requirements.
  • If your income is above a certain threshold, the credit begins to phase out, reducing the amount you can claim.

Who counts as a may have access to child for the tax credit

The IRS has specific rules about which children you can claim. The child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a grandchild or niece). Adopted children count the same as biological children. The child must be under 17 years old on December 31 of the tax year you are filing for.

The child must live with you for more than half of the tax year. Time spent at school, summer camp, or visiting the other parent counts as living with you. However, if the child lives with you for only part of the year — for example, you gain custody in July — they do not meet this requirement. The child must also be a U.S. citizen, national, or resident alien. A child with a valid Social Security number or Individual Taxpayer Identification Number (ITIN) can count.

The child cannot be claimed by anyone else. If the child's other parent is also filing taxes, only one of you can claim the child. If you are divorced or separated, the parent who has custody for the greater part of the year typically claims the child, unless you have a written agreement that says otherwise.

Income limits and how they affect your claim

Your income determines the full amount of the credit you can claim. For 2024, the child tax credit begins to phase out at $400,000 of modified adjusted gross income (MAGI) for married couples filing jointly and $200,000 for single filers. For each $1,000 of income above these thresholds, the credit reduces by $50.

If your income is below these thresholds, you can claim the full $2,000 per child. If your income is above the threshold, the credit shrinks. For example, if you are single with $210,000 in MAGI, you are $10,000 over the threshold, so your credit reduces by $500 (10 × $50). This reduction applies to your total credit, not to each child individually.

MAGI is not the same as your gross income. It includes wages, self-employment income, investment income, and certain other sources, with some deductions added back. Your tax software or a tax professional can calculate your MAGI if you are unsure.

Claiming children when you share custody

If you and the other parent share custody, only one of you can claim the child each year. The parent who has custody for the greater part of the year has the right to claim the child. If you split custody exactly 50-50, the parent with the higher income can claim the child unless you have a written agreement that says otherwise.

You can also agree in writing to alternate who claims the child each year. For example, one parent claims the child in odd-numbered years and the other parent claims the child in even-numbered years. Both parents must sign this agreement, and the parent who is not claiming the child that year must file Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) with their return.

If you claim a child and the other parent also claims the same child, the IRS will contact you both. They will ask for proof of custody or a copy of your custody agreement. The parent who does not have the right to claim the child will have to amend their return.

Stepchildren, foster children, and other relatives

A stepchild can count as your may have access to child if they live with you for more than half the year. The stepchild does not have to be adopted. If you are married and your spouse's child from a previous relationship lives with you, that child counts as your may have access to child.

A foster child can also count if they are placed with you by an authorized placement agency or court order and live with you for more than half the year. A grandchild, niece, nephew, or other relative can count if they live with you for more than half the year and you provide more than half of their financial support. You do not have to be their legal guardian — living with you and your support is enough.

In all these cases, the child must still meet the other requirements: they must be under 17, a U.S. citizen or resident alien, and not claimed by anyone else. If a relative is claiming the child on their own return, you cannot also claim that child.

What happens if you claim too many children

If you claim more children than you are allowed to, the IRS will reduce your credit to the correct amount. If you claimed children who do not meet the requirements, the IRS will disallow those claims and recalculate your tax. You may owe money, or your refund may be smaller than you expected.

If the IRS finds that you claimed a child you were not may have access to to claim, they will send you a notice explaining the change. You have the right to respond to this notice and provide documentation if you believe the IRS made an error. If you agree with the IRS, you can pay the additional tax owed or adjust your next return.

If you intentionally claim children you know you are not may have access to to claim, the IRS may assess penalties. These penalties can include accuracy-related penalties and, in cases of fraud, criminal penalties. It is important to claim only the children who truly meet all the requirements.

Frequently Asked Questions

Can I claim a child if they were born on December 31?

Yes. The child must be under 17 on December 31 of the tax year you are filing for. A child born on December 31 is under 17 on that date, so they count as a may have access to child for that year. A child who turns 17 on December 31 does not count because they are 17 on that date, not under 17.

Can I claim a child who does not have a Social Security number?

No. The child must have a valid Social Security number or ITIN to be claimed. You cannot claim a child without one of these numbers, even if the child otherwise meets all the requirements. If you are in the process of obtaining a number for the child, you may need to file an amended return once the number is issued.

What if the child's other parent refuses to sign Form 8332?

If you have custody but the other parent will not sign the form, you cannot claim the child unless you have a court order that gives you the right to claim the child. A custody agreement alone is not enough — the form or court order is required by the IRS. You may need to go back to court to modify the custody order if the other parent is blocking your claim.

Can I claim a child who lives in another country?

The child must be a U.S. citizen, national, or resident alien. A child who lives in another country and is not a U.S. citizen does not count as a may have access to child. A U.S. citizen child who lives abroad can count if they live with you for more than half the year and meet the other requirements.

Do I lose the credit if my child turns 17 during the year?

Yes. The child must be under 17 on December 31 of the tax year. If your child turns 17 on any date during the year, they do not count as a may have access to child for that year. However, you may be able to claim them as a dependent for other tax purposes.