a. Form 2555 or 2555-EZ (relating to foreign earned
b. Form 4563 (exclusion of income for residents of
2. Are you claiming any of the following credits?
a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential energy efficient property credit, Form
5695, Part I.
d. District of Columbia first-time homebuyer credit,
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Child Tax Credit
This credit is for people who have a qualifying child as de-
fined later. It is in addition to the credit for child and de-
pendent care expenses (on Form 1040, line 49; Form
1040A, line 31; or Form 1040NR, line 47) and the earned
income credit (on Form 1040, line 66a; or Form 1040A,
The maximum amount you can claim for the credit is
$1,000 for each qualifying child.
A qualifying child for purposes of the child tax credit is a
1. Is your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister, half brother, half sister,
or a descendant of any of them (for example, your
grandchild, niece, or nephew),
2. Was under age 17 at the end of 2014,
3. Did not provide over half of his or her own support for
4. Lived with you for more than half of 2014 (see Excep)
tions to time lived with you, later),
5. Is claimed as a dependent on your return,
6. Does not file a joint return for the year (or files it only
to claim a refund of withheld income tax or estimated
tax paid), and
7. Was a U.S. citizen, a U.S. national, or a U.S. resident
alien. For more information, see Publication 519, U.S.
Tax Guide for Aliens. If the child was adopted, see
Adopted child, later.
For each qualifying child, you must either check the box
on Form 1040 or Form 1040A, line 6c, column (4); or
Form 1040NR, line 7c, column (4).
Example. Your 10-year-old nephew lives in Mexico
and qualifies as your dependent. Because he is not a U.S.
citizen, U.S. national, or U.S. resident alien, he is not a
qualifying child for the child tax credit.
Filers who have certain child dependents with an IRS
Individual Taxpayer Identification Number (ITIN). If
you are claiming a child tax credit or additional child tax
credit for a child identified on your tax return with an ITIN,
you must complete Part I of Schedule 8812 (Form 1040A
Although a child may be your dependent, you may
claim a child tax credit or additional child tax credit only for
a dependent who is a citizen, national, or resident of the
United States. To be treated as a resident of the United
States, a child generally will need to meet the require-
ments of the substantial presence test. For more informa-
tion about the substantial presence test, see Publication
519, U.S. Tax Guide for Aliens.
Adopted child. An adopted child is always treated as
your own child. An adopted child includes a child lawfully
placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your adop-
ted child lived with you all year as a member of your
household in 2014, that child meets condition (7) above to
be a qualifying child for the child tax credit.
Exceptions to time lived with you. A child is consid-
ered to have lived with you for more than half of 2014 if
the child was born or died in 2014 and your home was this
child's home for more than half the time he or she was
alive. Temporary absences by you or the child for special
Publication 972 (2014)