allowed one dependency credit for each person you can claim as a dependent. The
general term "dependent" means:
Other non-related individuals may qualify as dependent but must
live with taxpayer.
If the dependent does not have a valid social security number or
is ineligible to obtain one, they may apply for a temporary TIN (tax payer I.D.
Personal exemption suspended.
Social Security Requirements
Who qualifies as your dependent?
A qualifying child is a child who is your...
If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2018, see
Qualifying Child of More Than One Person.
For this purpose, a person isn't a taxpayer if he or she isn't
required to file a U.S. income tax return and either doesn't file such a return
or files only to get a refund of withheld income tax or estimated tax paid. See
Pub. 501 for details
I claim my child as a dependent?
1. Do you have a child who meets the
conditions to be your qualifying child? If the answer is YES, go to Step
2. If the answer is NO, go to Step 4.
Was the child
married? If YES, see Married Person. If NO, continue.
2. Could you, or
your spouse (if filing jointly) be claimed as a dependent on someone else's
2018 tax return? See steps 1, 2, and 4. If YES, stop. You can't claim any
dependents. Complete the rest of Form 1040 and any applicable schedules. If NO,
you can claim this child as a dependent. Complete columns 1-3 of the Dependents
section for this child.
3. Was the child
under age 17 at the end of 2018? If YES, continue. If NO, you can
claim the credit for other dependents for this child. Check the “Credit for
Other Dependents” box in column 4 of the Dependents section for this person.
4. Did this
child have a SSN valid for employment issued before the due date of your 2018
return (including extensions)? (See Social Security Number). If YES, you
can claim the child tax credit for this person. Check the “child tax credit”
box in column 4 of the Dependents section for this person. If NO, STOP. You
can claim the credit for other dependents for this child. Check the “credit for
other dependents” box in column 4 of the Dependents section for this person.
Does Your Qualifying Child qualify you for the Child Tax Credit or
Credit for Other Dependents?
1. Did the child
have an SSN, ITIN,
issued on or before the due date of your return (including extensions)? (Answer
“Yes” if you are applying for an ITIN or ATIN for the child on or before the
due date of your return, including extensions). If YES continue. If NO
STOP. You can’t claim the child tax credit or the credit for other dependents
for this child.
Need more information or forms? Visit IRS.gov.