Material Listing

The Adoption Tax Credit allows low and moderate income workers to receive a refund against adoption related expenses. This fact sheet explains the eligibility requirements, and provides a comparison of new rules enacted by Congress in 2010 and the effect of these rules on foster and adoptive parents.

This fact sheet provides information about the CDCTC, eligibility, benefits to families, how to claim this credit, and where to find additional resources.

This booklet provides an overview of the CDCTC, explains which expenses qualify, and includes charts for determining eligibility and worksheets for correctly claiming the CDCTC on tax returns.

This page provides basic information about dollar limits, qualifying individuals, and reporting for the Child and Dependent Care Credit.

The IRS has created a special Advance Child Tax Credit 2021 page designed to provide the most up-to-date information about the credit and the advance payments. You can find information about tools related to the Child Tax Credit on this webpage.

This page provides quick facts about the CTC including qualifications, credit levels, limitations, and links to application forms.

This is an easy to read chart comparing the basic eligibility requirements for these two tax credit programs, including age of child, sources and levels of income, immigration status and impact on public benefits.

Based on IRS rules, eligibility for the EITC and CTC is prioritized for parents who live with their children more than half of the year, even if other families who live with the child can also claim the credit. This fact sheet provides information about IRS rules around custody status and eligibility for the EITC and CTC.

This section explains how the tax system affects couples and families with children. It covers the EITC, CTC, subsidies for childcare, and marriage incentives and penalties. It is a chapter from a comprehensive briefing book, which includes explanations about key federal tax policies, state and local tax policy efforts, legislative considerations, and recommendations for improvements. The complete briefing book is designed to be read by topic or chapter, not straight through from beginning to end, and includes links to supporting data and publications.

This manual describes a number of child-related provisions in the individual income tax code, and describes the specific benefits for each targeted group.