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.
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.
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.
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.