• On the front of Form 1040, in the Dependents section, to the far right of each dependent’s name, are checkboxes for these two credits, showing who has qualified. 
  • On the Summary/Print page (Tax Return Summary page), if someone is shown as getting one of these credits but does not qualify:
    • In TaxSlayer’s Basic Information section, go to the page for that person; check the box “Check if this qualifying child is NOT YOUR DEPENDENT”. This removes the person from the Dependents section, and prevents the taxpayer from getting the Child Tax Credit or Credit for Other Dependents for them. 

Child Tax Credit

  • This credit is for qualifying children under age 17 as of the end of the tax year.
    • A qualifying child must have a Social Security number as of the filing date, or as the original filing deadline for the tax year, whichever is earlier.
    • A custodial parent can allow the noncustodial parent to claim a dependent for purposes of the child tax credit, education credits, and medical expense deduction.
      • This requires a written declaration – Form 8332 or similar documentation.
  • If the taxpayer is eligible for CTC, then TaxSlayer automatically calculates the amount based on filing status and information entered for dependents.
    • New for TY2025:  The taxpayer (or spouse if MFJ) must have a SSN; the other spouse may have an ITIN. 
      • Warning: a return cannot be amended to retroactively claim CTC after a dependent gets a SSN or ITIN. If the taxpayer expects to get that SSN by October 15, they should file an extension in order to preserve the right to CTC for that dependent. 
  • The child tax credit is both a nonrefundable and a refundable credit.  The CTC on Line 19 is calculated as Line 16, Tax; minus other refundable credits, if any; minus the credits for other dependents, if any. If the calculated amount for CTC on Line 19, hasn’t fully used the amount of the child tax credit, then some or all of the remaining amount, up to $1,700 per child in 2025, can go to Line 28 - Additional Child Tax Credit (page 98) as a refundable credit, if the taxpayer has more than $2,500 of taxable earned income.
  • If CTC (or Additional CTC) is received on the current tax return, and the qualifying child is 15 or 16 years old at the end of the tax year, remind the taxpayer that the credit ends when the child becomes 17 (thereafter, it is a Credit for Other Dependents).
  • If needed, see NTTC 4012 pages G-4 to 6 and Pub 972, Child Tax Credit.

Credit for Other Dependents

  • This credit cannot be claimed if any of the following are true:
    • The dependent had 2025 gross income of $5,200 or more.
    • The dependent provided more than half of his or her own support.
    • The dependent is not a U.S. citizen or U.S. national, and did not live in the United States during the entire year, except for temporary absences.

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