What is Form 8862 Line 10 — CTC Qualifying Child Lived With You?

How long each qualifying child lived with you during the tax year for purposes of the Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents. The child must have lived with you for more than half the year. You report the number of months for each child. This residency requirement is separate from the EIC residency test in Part II -- even if you already answered similar questions there, Part III asks again specifically for the CTC.

What do people miss on Form 8862 Line 10?

"More than half the year" means more than 183 days in a non-leap year. A child who moved in on June 30 and stayed through December 31 meets the test. A child who lived with you from January 1 through June 30 (181 days) does not. Count the actual days when it is close. Part II (EIC) and Part III (CTC) both ask about residency, but the IRS requires answers in both sections if you are reclaiming both credits. Do not assume that completing Part II covers the CTC. Each part stands alone, and...

Form 8862 Line 10 — CTC Qualifying Child Lived With You

What this line means

How long each qualifying child lived with you during the tax year for purposes of the Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents. The child must have lived with you for more than half the year. ¹ You report the number of months for each child. This residency requirement is separate from the EIC residency test in Part II — even if you already answered similar questions there, Part III asks again specifically for the CTC.

Does this apply to you?

You are reclaiming the Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents after a prior disallowance
You have a child under age 17 (for CTC) or a dependent of any age (for ODC) who lived with you for more than half the year
You share custody and need to prove the child’s main home was with you for the required period

Easy to overlook

The CTC residency rule is more than half the year, not six months exactly “More than half the year” means more than 183 days in a non-leap year. ¹ A child who moved in on June 30 and stayed through December 31 meets the test. A child who lived with you from January 1 through June 30 (181 days) does not. Count the actual days when it is close. IRS Schedule 8812 Instructions — Child Tax Credit

The CTC and EIC residency tests are answered separately on Form 8862 Part II (EIC) and Part III (CTC) both ask about residency, but the IRS requires answers in both sections if you are reclaiming both credits. ² Do not assume that completing Part II covers the CTC. Each part stands alone, and skipping Part III means your CTC claim is incomplete. IRS Form 8862 Instructions — Information To Claim Certain Credits After Disallowance

Watch out for this

Assuming the noncustodial parent can use Form 8862 to reclaim the CTC. A noncustodial parent who claims the CTC using Form 8332 (Release of Claim to Exemption) does not meet the residency requirement on this line. If the IRS denied your CTC because the child did not live with you, Form 8862 does not fix that — the child must actually reside with you for more than half the year.

IRS Schedule 8812 Instructions, Credits for Qualifying Children and Other Dependents. https://www.irs.gov/instructions/i1040s8 ↩ ↩²
IRS Form 8862 Instructions, Information To Claim Certain Credits After Disallowance. https://www.irs.gov/instructions/i8862 ↩

10 — CTC Qualifying Child Lived With You Updated for tax year 2025

What this line means

Does this apply to you?

Easy to overlook

Watch out for this

Footnotes

Related lines on your return