The following is primarily summarized from Publication 972: Child Tax Credit (https://www.irs.gov/uac/about-publication-972) posted on the Internal Revenue Service (IRS) website. New tax law change explanation for the 2019 filing season regarding revised family tax credits, can be found here on the IRS website: https://www.irs.gov/newsroom/get-ready-for-taxes-heres-how-the-new-tax-law-revised-family-tax-credits
WHAT IS THE CHILD TAX CREDIT?
The Child Tax Credit (CTC) is a tax credit for single or married workers earning low or moderate incomes who have dependent children under age 17. Workers who qualify for the CTC and file a federal tax return can receive a credit of up to $2,000 per child. The amount of the credit will depend on the worker’s income. Workers whose earnings are too small to have paid taxes may also be eligible for the CTC.
WHO IS ELIGIBLE FOR THE CHILD TAX CREDIT?
To be eligible for the CTC refund, a single or married worker must:
For more information on children who can be claimed for the CTC see the Child Tax Credit link: www.irs.gov/pub/irs-pdf/p972.pdf and clink on link to Publication 972 (HTML) and scroll down to “Qualifying Child”
CLAIMING THE CHILD TAX CREDIT:
To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child.
FORMS TO BRING TO A TAX ASSISTANCE SITE
When visiting an Connecticut Tax-Aide Income Tax Assistance or VITA (Volunteer Income Tax Assistance) site, bring the following:
TO FIND PROVIDERS IN CONNECTICUT’S COMMUNITY RESOURCES DATABASE:
SOURCES: 2-1-1 database; Publication 972 : Child Tax Credit posted on the Internal Revenue Service website
INTERNET PAGE PREPARED BY: 211/pt
CONTENT LAST REVIEWED: January2019