For 18-year-olds, the IRS does not allow the standard Child Tax Credit (CTC), which is reserved for children under 17. Instead, they qualify for the nonrefundable Credit for Other Dependents (ODC), which is worth up to $500 per person. This applies to dependents age 18 or older, including full-time students up to age 23.
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.
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.
You can no longer claim the main Child Tax Credit (CTC) for a child who is age 17 or older by the end of the tax year; however, they might qualify for the smaller Credit for Other Dependents (up to $500) if they meet other criteria, and you can still claim them as a dependent for other purposes (like under age 19, or under 24 if a student). The age limit for the CTC is strictly under 17 at year-end, so a child turning 17 in December ages out for the main credit for that entire year, but can potentially be claimed for the $500 credit.
If your child is 18 or over and not in education or training
If your child is no longer enrolled on, or accepted for, eligible education or training, they can apply for Universal Credit themselves.
Financial Support for 18+
The maximum credit amount is $500 for each dependent who meets certain conditions. 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.
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.
No, if your child turned 17 in 2025, you generally won't get the main Child Tax Credit (CTC) for them because the child must be under 17 at the end of the tax year (December 31st) to qualify. Turning 17, even late in the year, makes them ineligible for the full CTC, though you might qualify for the smaller Credit for Other Dependents (ODC) if they meet other dependency tests.
You generally cannot claim your daughter as a dependent if she made over $5,000 (specifically, over the 2024 gross income limit of $5,050 or 2025 limit of $5,200) as a Qualifying Relative, but she might still be a Qualifying Child if she's under 19 (or 24 as a student), lived with you, and didn't provide over half her own support, as the income limit doesn't apply to Qualifying Children. The key is whether she's a Qualifying Child (no income limit) or a Qualifying Relative (income limit applies).
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.
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).
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.
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.
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.
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.
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.
You may qualify for CalEITC if: You're at least 18 years old or have a qualifying child. You have earned income within certain limits.
You can register to vote before you turn 18 as long as you will be 18 when you vote for the first time.
To qualify for the Child Tax Credit (CTC), a child must generally be under 17, your son, daughter, foster child, sibling, or descendant, a U.S. citizen/resident, have a Social Security number, live with you more than half the year, and not provide over half their own support; you must also claim them as a dependent and meet income requirements, with credit amounts and refundability varying by year and income level.
Your parents can claim you as a dependent on their taxes after you turn 18 if they support you financially and you meet other IRS requirements for dependent children or relatives.