For the federal Child Tax Credit (CTC), the child must be under age 17 at the end of the tax year (usually December 31) to qualify as a "qualifying child," though rules can vary slightly by year and state, with credits for older dependents or young children often available separately. The child also needs a Social Security number, must live with you, be claimed as your dependent, and meet citizenship and support tests.
You lose the Child Tax Credit (CTC) at age 17 because federal tax law specifies the credit applies to children under age 17 at the end of the tax year; once a child turns 17, they "age out" of this specific credit, though they might qualify for the smaller Credit for Other Dependents ($500) or remain a standard dependent for other tax benefits. This age cutoff isn't based on student status or living situation (which allow them to remain dependents), but is a strict IRS rule for the CTC.
For the federal Child Tax Credit (CTC), the qualifying child must be under age 17 at the end of the tax year (meaning 16 or younger) and meet other criteria like having a Social Security number, being a U.S. citizen/resident, and living with the taxpayer for more than half the year, with the credit amount typically up to $2,200 per child for 2025, notes the IRS, National Conference of State Legislatures, Center on Budget and Policy Priorities, and Tax Policy Center.
Other dependents—including children ages 17–18 and full-time college students ages 19–23—can be claimed for a nonrefundable credit of up to $500 each.
For UK Child Benefit, payments generally stop when a child turns 16, but can continue to age 20 if they stay in full-time education or training, requiring notification to HMRC; in the US, Social Security child benefits usually end at 18 (or 19 if a high school student) but can extend for disabled children under 22, while the Child Tax Credit (CTC) generally requires the child to be under 17 at year-end, with variations for full-time students up to 24 for dependents, so it depends on the specific country and benefit.
To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative. A qualifying dependent cannot provide more than half of their own annual support.
The underlying purpose of the CTC is to financially support families during their children's growth and development years. Consequently, once the child reaches the age of 17, the aid provided through this credit gradually lessens.
The American Rescue Plan Act of 2021 temporarily expanded the child tax credit for the 2021 tax year to $3,600 per child under age 6 and $3,000 per child up to age 17.
You generally cannot claim the main Child Tax Credit (CTC) for an 18-year-old because they must be under 17, but you may qualify for the Credit for Other Dependents (ODC), which provides a nonrefundable credit of up to $500 for dependents who don't meet CTC rules, including those age 17 and older, like your 18-year-old. For the ODC, the dependent must still meet tests like being your relative, living with you for over half the year (with exceptions), and not providing more than half their own support, and they need a Social Security Number (SSN).
The criteria for claiming the Additional Child Tax Credit are below: Age limit: The child must be under 17 at the end of the US tax year (December 31). SSN: Both you and the child or dependent must have a Social Security Number issued by the tax filing deadline.
Key Takeaways. A minor who may be claimed as a dependent, needs to file a return if their income exceeds their Standard Deduction. A minor who earns less than $15,750 in 2025 will usually not owe taxes but may choose to file a return to receive a refund of tax withheld from their earnings.
Increased the credit from up to $2,000 per qualifying child in 2020 to up to $3,600 for each qualifying child under age 6. Increased the credit from up to $2,000 per qualifying child in 2020 to up to $3,000 for each qualifying child ages 6 to 16. Makes 17-year-olds eligible for up to $3,000 in credit.
Child Tax Credit for 2026
Trump's 2025 tax megabill, often referred to as the 'big, beautiful bill' (BBB), raised the federal child tax credit from $2,000 to $2,200 per qualifying child. The IRS has kept the higher child tax credit amount for 2026.
Your child can generally make unlimited earned income (from jobs) and still be a Qualifying Child dependent if they meet age, residency, and support tests; but for a Qualifying Relative, their gross income must be under the threshold, which is $5,200 for 2025, with exceptions for certain investment income. The key distinction is that a "Qualifying Child" (usually under 19/24 and living with you) has no earned income limit, but must not provide more than half their own support, while a "Qualifying Relative" has strict income caps.
You lose the Child Tax Credit (CTC) at age 17 because federal tax law specifies the credit applies to children under age 17 at the end of the tax year; once a child turns 17, they "age out" of this specific credit, though they might qualify for the smaller Credit for Other Dependents ($500) or remain a standard dependent for other tax benefits. This age cutoff isn't based on student status or living situation (which allow them to remain dependents), but is a strict IRS rule for the CTC.
Report any changes to your child's circumstances (e.g. leaving education, starting work, moving out) in your Universal Credit online account. If your child leaves education or training, or turns 20, your support will change, so it's a good idea to try to plan ahead where possible.
For the federal Child Tax Credit (CTC), the qualifying child must be under age 17 at the end of the tax year (meaning 16 or younger) and meet other criteria like having a Social Security number, being a U.S. citizen/resident, and living with the taxpayer for more than half the year, with the credit amount typically up to $2,200 per child for 2025, notes the IRS, National Conference of State Legislatures, Center on Budget and Policy Priorities, and Tax Policy Center.
This credit can be claimed for: Dependents of any age, including those who are age 18 or older. Dependents who have Social Security numbers or Individual Taxpayer Identification numbers. Dependent parents or other qualifying relatives supported by the taxpayer.
You can get a maximum annual credit of $2,500 per eligible student. If the credit brings the amount of tax you owe to zero, you can have 40 percent of any remaining amount of the credit (up to $1,000) refunded to you.
Credit for other dependents: Your parent may qualify for the credit for other dependents, a $500 nonrefundable tax credit that applies for dependents ages 18 and older. Filing head of household: A single parent with a qualifying dependent can file as head of household and claim a higher standard deduction.
The Young Child Tax Credit (YCTC) provides up to $1,189 per eligible tax return for tax year 2025. YCTC may provide you with cash back or reduce any tax you owe. California families qualify with earned income of $32,900 or less.
Yes, your 17-year-old might need to file taxes if their income (earned from a job, unearned like interest/dividends, or self-employment) exceeds certain IRS thresholds, even as a dependent; they should file if they had federal income tax withheld to get a refund, regardless of income, or if they made over $400 in self-employment income. Age isn't the factor, income is, so check the specific 2024 income limits (around $14,600 earned, $1,300 unearned).
The IRS $600 rule refers to a change in reporting requirements for third-party payment apps (like Venmo, PayPal) for taxable income from goods and services, where platforms must send a Form 1099-K if you receive over $600 in a year, intended to capture gig economy/side hustle income, though delays and phased implementation have adjusted the timeline, with current rules for 2024 using a higher threshold ($5,000) before fully phasing to $600 for future years, but remember all taxable income, regardless of form, must always be reported.