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1 1 (February 10, 2022)

handle is hein.crs/govefgk0001 and id is 1 raw text is: Congressional ____ *.Research Service Informing~~~~~~~~~~~~~ th egsmfv deaeic 91 __________________ Who Can Claim a Child for the Child Tax Credit? February 10, 2022 The child tax credit was expanded for one year-2021-by the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2), and up to half of the 2021 credit was advanced to taxpayers in monthly payments issued between July and December of 2021. While ARPA expanded the credit and changed its delivery, the only change ARPA made to the qualifying child rules was to increase the maximum age limit of the child from 16 years to 17 years for 2021 only. This Insight provides a brief overview of who can claim a child for the child tax credit. Qualifying Child Rules In order for a taxpayer to be able to claim a child for the child tax credit on their tax return, the child must meet several requirements for that year as identified in Table 1. Failure to meet any of these requirements generally means the taxpayer cannot claim the child for purposes of the credit in that year. Some of these requirements or tests are characteristics intrinsic to the child, like the child's age or whether the child supports themselves financially. Others-like the relationship and residency tests in Table 1-are requirements specifically connecting the taxpayer and the child. These tests in particular can help identify which taxpayer can claim a child for the credit. Congressional Research Service https://crsreports.congress.gov IN11853 CRS INSIGHT Prepared for Members and Committees of Congress -

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