What this line means
Your relationship to each child you are claiming for the Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents. Qualifying children include your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-sibling, or a descendant of any of those. 1 For the Credit for Other Dependents, qualifying relatives have a broader definition that includes parents, in-laws, and other dependents who do not meet the child tax credit age test.
Does this apply to you?
- You are reclaiming the CTC, ACTC, or ODC after disallowance and need to document the relationship to each child or dependent
- You are claiming a grandchild, niece, nephew, or foster child for the Child Tax Credit
- You are claiming an older dependent or qualifying relative for the Credit for Other Dependents
Easy to overlook
The Credit for Other Dependents has a broader relationship test The CTC requires a qualifying child — someone under 17 who meets the relationship, residency, and support tests. But the ODC covers qualifying relatives too, including a dependent parent, an adult child age 17 or older, or other dependents you support. 1 Filers sometimes skip Form 8862 Part III for their ODC dependents, thinking it applies only to young children. IRS Schedule 8812 Instructions — Child Tax Credit
Stepchildren qualify without formal adoption A stepchild is treated the same as a biological child for CTC purposes. 2 If you married the child’s parent, the child is your stepchild and qualifies — no adoption paperwork needed. This relationship survives divorce too: a former stepchild remains your stepchild for tax purposes even after you and the child’s parent split. IRS Form 8862 Instructions — Information To Claim Certain Credits After Disallowance
Watch out for this
Confusing the CTC relationship test with the EIC relationship test. They overlap heavily, but the CTC has a strict age limit (under 17 for the full credit) while the EIC allows children up to age 19 (or 24 if a full-time student). A 17-year-old qualifies for the EIC but only qualifies for the $500 Credit for Other Dependents — not the $2,000 CTC. Make sure you select the correct credit for each child’s age.
Footnotes
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IRS Schedule 8812 Instructions, Credits for Qualifying Children and Other Dependents. https://www.irs.gov/instructions/i1040s8 ↩ ↩2
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IRS Form 8862 Instructions, Information To Claim Certain Credits After Disallowance. https://www.irs.gov/instructions/i8862 ↩