WHO IS ELIGIBLE FOR THE CHILD TAX CREDIT?
To be eligible for the CTC refund, a single or married worker must: • Be able to claim an exemption for one or more dependent children under age 17 on his or tax return. • Have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). ITINs are issued by the IRS (www.irs.gov/individuals/article/0,,id=96287,00.html) to individuals who are unable to obtain a SSN. Immigrant workers with either type of number may be eligible for the CTC. Children who can be claimed for the CTC include sons, daughters, stepchildren, grandchildren, adopted, and foster children as long as they have lived with the worker for more than half of the year. Brothers, sisters, stepbrothers, stepsisters, nieces or nephews can be claimed as foster children if they lived with the worker for more than half of the year and were raised as family members. Children must be under age 17 at the end of the year. Also, the child must not have provided more than half of his/her support for the
