Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents
Step 2. Is Your Qualifying Child Your Dependent?
1
Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)
Yes. Go to 2.
No. You cannot claim this child as a dependent.
2
Was the child married?
Yes. See Married person, later.
No. Go to 2.
3
Are you filing a joint return for 2024?
YesYou can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3.
No. Go to 4.
4
Could you be claimed as a dependent on someone else's 2024 tax return? (If the person who could claim you on their 2024 tax return is not required to file, and isn't filing a 2024 tax return or is filing a 2024 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”)
YesYou cannot claim any dependents. Complete the rest of Form 1040 or 1040-SR and any applicable schedules.
NoYou can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section on page 1 of Form 1040 or 1040-SR for this child. Then, go to Step 3.
Last reviewed or updated June 21, 2025 by administrator.