Page 111 - 2020 Publication 17

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• ITIN means individual taxpayer identifica- and the IRS issues you an ITIN as a result of the Qualifying Child for the
tion number. application, the IRS will consider your ITIN as CTC
• ODC means credit for other dependents. issued on or before the due date of your return.
• SSN means social security number. Each qualifying child you use for CTC or A child qualifies you for the CTC if the child
ACTC must have the required SSN. If you
• TIN means taxpayer identification number. have a qualifying child who doesn’t have the re- meets all of the following conditions.
Other abbreviations may be used in this chapter quired SSN, you can’t use the child to claim the 1. The child is your son, daughter, stepchild,
and will be defined as needed. CTC or ACTC on either your original or amen- foster child, brother, sister, stepbrother,
Delayed refund for returns claiming the EIC ded 2020 tax return. The required SSN is one stepsister, half brother, half sister, or a de-
scendant of any of them (for example,
or ACTC. The IRS can’t issue refunds before that is valid for employment and is issued be- your grandchild, niece, or nephew).
mid-February 2021 for returns that properly fore the due date of your 2020 return (including
claim the earned income credit (EIC) or the extensions). 2. The child was under age 17 at the end of
ACTC. This time frame applies to the entire re- If your qualifying child doesn’t have the re- 2020.
fund, not just the portion associated with these quired SSN but has another type of TIN issued 3. The child didn’t provide over half of his or
credits. on or before the due date of your 2020 return
(including extensions), you may be able to her own support for 2020.
Introduction claim the ODC for that child. See Credit for 4. The child lived with you for more than half
Other Dependents (ODC), later.
of 2020 (see Exceptions to time lived with
The CTC is a credit that may reduce your tax by Each dependent you use for the ODC must you, later).
as much as $2,000 for each child who qualifies have a TIN by the due date of your return. If 5. The child is claimed as a dependent on
you for the credit. See Limits on the CTC and you have a dependent who doesn’t have an your return. See chapter 3 for more infor-
ODC, later. SSN, ITIN, or ATIN issued on or before the due mation about claiming someone as a de-
The ACTC is a credit you may be able to date of your 2020 return (including extensions), pendent.
take if you are not able to claim the full amount you can’t use that dependent to claim the ODC 6. The child doesn’t file a joint return for the
of the CTC. on either your original or amended 2020 tax re- year (or files it only to claim a refund of
The ODC is a credit that may reduce your turn. withheld income tax or estimated tax
tax by as much as $500 for each eligible de- If you apply for an ITIN or ATIN for the de- paid).
pendent. pendent on or before the due date of your 2020
return (including extensions) and the IRS issues
The CTC and the ACTC shouldn’t be the ITIN or ATIN as a result of the application, 7. The child was a U.S. citizen, U.S. national,
or U.S. resident alien. For more informa-
! confused with the child and dependent the IRS will consider the ITIN or ATIN as issued tion, see Pub. 519, U.S. Tax Guide for Ali-
CAUTION care credit discussed in Pub. 503, on or before the due date of your return. ens. If the child was adopted, see Adopted
Child and Dependent Care Expenses. child, later.
If you have no tax. Credits, such as the CTC, Improper Claims Example. Your son turned 17 on Decem-
the ODC, or the child and dependent care ber 30, 2020. He is a citizen of the United
credit, reduce your tax. If your tax on line 18 of If you erroneously claim the CTC, ODC, or States and you claimed him as a dependent on
your Form 1040 or 1040-SR is zero, you can't ACTC, even though you are not eligible for the your return. You can't use him to claim the CTC
claim the child tax credit because there is no tax credit and it is later determined that your error because he was not under age 17 at the end of
to reduce. However, you may qualify for the was due to reckless or intentional disregard of 2020.
ACTC on line 28 of your Form 1040 or the CTC, ODC, or ACTC rules, you will not be
1040-SR. allowed to claim any of these credits for 2 If your child is age 17 or older at the
years. If it is determined that your error was due TIP end of 2020, see Credit for Other De-
Useful Items to fraud, you will not be allowed to claim any of pendents (ODC), later.
these credits for 10 years. You may also have
You may want to see: to pay penalties. Adopted child. An adopted child is always
Form 8862 may be required. If your CTC, treated as your own child. An adopted child in-
Publication ODC, or ACTC for a year after 2015 was denied cludes a child lawfully placed with you for legal
972 972 Child Tax Credit and Credit for Other or reduced for any reason other than a math or adoption.
Dependents clerical error, you must attach Form 8862 to If you are a U.S. citizen or U.S. national and
your tax return to claim the CTC, ACTC, or your adopted child lived with you all year as a
Form (and Instructions) ODC, unless an exception applies. See Form member of your household in 2020, that child
Schedule 8812 (Form 1040) Schedule 8812 (Form 1040) Additional 8862 and its instructions for more information, meets condition (7), earlier, to be a qualifying
child for the child tax credit (or condition (3),
Child Tax Credit including whether an exception applies. later, to be a qualifying person for the ODC).
8862 8862 Information To Claim Certain Credits Child Tax Credit (CTC)
After Disallowance Exceptions to time lived with you. A child is
considered to have lived with you for more than
For these and other useful items, go to IRS.gov/ The CTC is for individuals who claim a child as half of 2020 if the child was born or died in 2020
Forms. a dependent if the child meets additional condi- and your home was this child's home for more
than half the time he or she was alive. Tempo-
Taxpayer Identification tions (described later). rary absences by you or the child for special cir-
Note. This credit is different from and in ad-
Number Requirements dition to the credit for child and dependent care cumstances, such as school, vacation, busi-
ness, medical care, military service, or
expenses and the earned income credit that detention in a juvenile facility, count as time the
You must have a TIN by the due date of you may also be eligible to claim. child lived with you.
your return. If you, or your spouse if filing There are also exceptions for kidnapped
jointly, don’t have an SSN or ITIN issued on or The maximum amount you can claim for the children and children of divorced or separated
before the due date of your 2020 return (includ- credit is $2,000 for each child who qualifies you parents. For details, see Residency Test in
ing extensions), you can’t claim the CTC, ODC, for the CTC. But, see Limits on the CTC and chapter 3.
or ACTC on either your original or amended ODC, later.
2020 tax return. Qualifying child of more than one person.
If you apply for an ITIN on or before the due For more information about claiming the A special rule applies if your qualifying child is
date of your 2020 return (including extensions) CTC, see Claiming the CTC and ODC, later. the qualifying child of more than one person.
Chapter 14 Child Tax Credit and Credit for Other Dependents Page 107