Uniform Definition of a Child

The IRS has a uniform definition of a child that is used for filing status determination, the Child Tax Credit, Additional Child Tax Credit, Earned Income Tax Credit, and the credit for Child and Dependent Care Expenses.

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Additional Child Tax Credit

The Additional Child Tax Credit works with the Child Tax Credit. When you are unable to use the full $1,000 per child credit because your Child Tax Credit is limited to your tax liability, you may be eligible to receive the Additional Child Tax Credit.

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Earned Income Credit

The Earned Income Credit (EIC) is a refundable federal tax credit for eligible individuals and families who have earned income. You have earned income if you work for someone who pays you or if you work in a business you own.

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Child Dependant Tax Credit

You may qualify for a credit of up to $1,000 for each qualifying child under age 17 at the end of the year. A qualifying child is your child, stepchild, adopted child, eligible foster child, or descendent of such, or your sibling, stepsibling, or descendent of such.

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