IRS Publication 17 — Your Federal Income Tax (Individuals)

For details, see Qualifying Child of More Than One Person in chapter 3.

Required SSN In addition to being a qualifying child for the CTC, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the Social Security Administration (SSA) before the due date of your 2025 return (including extensions). If your qualifying child does not have the required SSN, see Credit for Other Dependents (ODC), later.

If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the Department of Homeland Security (DHS) authorization is valid. If your child doesn’t have the required SSN, you can't use the child to claim the CTC or ACTC on either your original or amended 2025 tax return.

Credit for Other Dependents (ODC) This credit is for individuals with a dependent who meets additional conditions (described later).

Note: This credit is different from and in addition to the credit for child and dependent care expenses that you may also be eligible to claim. The maximum amount you can claim for this credit is $500 for each qualifying dependent. See Limits on the CTC and ODC, later.

For more information about claiming the ODC, see Claiming the CTC and ODC, later.

Qualifying Person for the ODC A person qualifies you for the ODC if the person meets all of the following conditions.

1. The person is claimed as a dependent on your return. See chapter 3 for more information about claiming someone as a dependent. TIP

2. The person can’t be used by you to claim the CTC or ACTC. See Child Tax Credit (CTC), earlier.

3. The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child, earlier.

Example. Your sibling’s 10-year-old child lives in Mexico and qualifies as your dependent. The child is not a U.S. citizen, U.S. national, or U.S. resident alien. You can't use this dependent to claim the ODC. You can’t use the same child to claim the CTC or ACTC, and the ODC.

Timely Issued TIN In addition to being a qualifying person for the ODC, the person must have an SSN, ITIN, or ATIN issued to the dependent on or before the due date of your 2025 return (including extensions). If the person has not been issued an SSN, ITIN, or ATIN by that date, you can’t use the person to claim the ODC on either your original or amended 2025 return. For more information, see Taxpayer Identification Number Requirements, earlier. Limits on the CTC and ODC The credit amount of your CTC or ODC may be reduced if your modified adjusted gross income (AGI) is more than the amounts shown below for your filing status.

• Married filing jointly — $400,000.

• All other filing statuses — $200,000.

Modified AGI. For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812.

For more information about limits on the CTC and ODC, see the Instructions for Schedule 8812 (Form 1040). Claiming the CTC and ODC T o claim the CTC or ODC, be sure you meet the following requirements.

• You must file Form 1040, 1040-SR, or 1040-NR and include the name and TIN of CAUTION ! each dependent for whom you are claiming the CTC or ODC.

• You must file Schedule 8812 (Form 1040).

• You must file Form 8862, if applicable. See Improper Claims, earlier.

• You must enter a timely issued TIN on your tax return for you and your spouse (if filing jointly). See Taxpayer Identification Number Requirements, earlier.

• For each qualifying child under 17 for whom you are claiming the CTC, you must enter the required SSN for the child in row (3) of the Dependents section of your tax return and check the “Child tax credit” box in row (7). See Child Tax Credit (CTC), earlier.

• For each dependent for whom you are claiming the ODC, you must enter the timely issued TIN for the dependent in row (3) of the Dependents section of your tax return and check the “Credit for other dependents” box in row (7). See Credit for Other Dependents (ODC), earlier.

Don't check both the Child tax credit box and the Credit for other dependents box for the same person. Additional Child Tax Credit (ACTC) This credit is for certain individuals who get less than the full amount of the CTC.

The ODC can’t be used to figure the ACTC. Only your CTC can be used to figure your ACTC. If you are claiming the ODC but not the CTC, you can’t claim the ACTC.

Foreign earned income. If you file Form 2555 (relating to foreign earned income), you can’t claim the ACTC.

Bona fide residents of Puerto Rico. Bona fide residents of Puerto Rico are no longer required to have three or more qualifying children to be eligible to claim the ACTC. See Schedule 8812 (Form 1040) and its instructions.

How to claim the ACTC. T o claim the ACTC, see Schedule 8812 (Form 1040) and its instructions. CAUTION !

CAUTION ! 110 Chapter 14 Child Tax Credit and Credit for Other Dependents Publication 17 (2025)