How to Claim the Child Tax Credit for Non-Filers
Even if you aren't required to file taxes, you may still receive the Child Tax Credit. This guide explains the process for claiming this financial benefit.
The Child Tax Credit (CTC) is a tax benefit designed to assist families with the costs of raising children. Many individuals who do not earn enough income to be required to file a tax return may not realize they are eligible for this credit. Accessing these funds is not automatic for non-filers; it requires proactively submitting information to the Internal Revenue Service (IRS). Understanding the specific steps is the first move toward claiming this support.
Eligibility Requirements for the Child Tax Credit
To receive the Child Tax Credit, both the person claiming the credit and the child must meet specific criteria. The person claiming the credit must be the child’s parent, stepparent, eligible foster parent, or a close relative like a grandparent, sibling, aunt, or uncle who has assumed care for the child.
The requirements for the qualifying child are more extensive. A child must:
- Be under the age of 17 at the end of the tax year.
- Be a U.S. citizen, U.S. national, or U.S. resident alien.
- Not provide more than half of their own financial support during the year.
- Have a Social Security Number (SSN) that is valid for employment.
- Live with you for more than half of the tax year.
Income thresholds also apply to receive the full credit. For the 2024 tax year, your annual income cannot exceed $200,000 for an individual or $400,000 for a married couple filing jointly. Individuals with incomes above these amounts may be eligible for a partial credit, and those with no income can still receive the full credit.
Information and Documents Needed to Claim the Credit
Before beginning the process, gathering the necessary documents will ensure a smoother experience. You will need the full legal names and exact dates of birth for yourself, your spouse if filing together, and every child for whom you are claiming the credit. You must also have the Social Security Numbers for each of these individuals.
A reliable mailing address is also required. If you do not have a permanent address, you can use the address of a trusted relative, friend, or a local service provider. The IRS is able to deliver checks to P.O. boxes. Any information regarding income you or your spouse earned during the year should also be collected, even if it was from sporadic work.
For those who wish to receive their refund through direct deposit, which is the fastest method, you will need your bank account number and routing number. This information can be found on a check or through your bank’s online portal.
How to Claim the Credit as a Non-Filer
The only way for a non-filer to claim the Child Tax Credit is to file a federal income tax return. This is done using Form 1040, the U.S. Individual Income Tax Return. Even if you have zero income to report, this form must be completed and submitted to the IRS to formally request the credit.
Free resources are available to help non-filers complete this process. The IRS Free File program allows qualified individuals to use guided tax software at no cost, which walks you through the process step-by-step. Another option is to seek in-person assistance from IRS-certified volunteers at Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites.
After you have submitted your tax return electronically or by mail, you will receive a confirmation that the IRS has accepted it. The IRS then processes the return and issues the refund.
Deadlines for Claiming Past Credits
The IRS provides a specific window of time for taxpayers to claim refunds, which includes credits like the CTC. You have three years from the original tax filing deadline to submit a return and claim a refund. This rule is important for non-filers who may have missed out on credits from previous years, including the expanded Child Tax Credit for the 2021 tax year.
To claim the 2021 CTC, a tax return for that year must be filed by the tax deadline in 2025. Similarly, to claim the credit for the 2022 tax year, the deadline to file is in 2026. The opportunity to claim the credit for a specific year is lost once the three-year window closes. Filing a prior-year return follows the same process of completing a Form 1040 for that year.