If My Child Is 17, Will I Get the Child Tax Credit?

Tax credits provide valuable financial relief for families, and the Child Tax Credit (CTC) is one of the most significant benefits available to parents. Eligibility depends on factors such as a child’s age, dependent status, and household income.

Understanding whether you qualify for the CTC when your child turns 17 requires reviewing IRS rules and potential adjustments.

Child’s Age and Eligibility

The Child Tax Credit has a strict age requirement: a child must be under 17 at the end of the tax year to qualify for the full credit. If a child turns 17 at any point during the year, they no longer meet this requirement. The IRS determines eligibility based on age as of December 31 of the tax year.

A temporary expansion in 2021 allowed 17-year-olds to qualify, but that provision has expired. As of 2024, parents with a 17-year-old may still be eligible for the Credit for Other Dependents (ODC), which provides a $500 nonrefundable credit for dependents who do not meet the age requirement for the CTC. While this is significantly lower than the $2,000 maximum per child under the CTC, it can still help reduce tax liability.

Dependent Status Criteria

To qualify for the Child Tax Credit, a child must meet the IRS definition of a dependent. This includes the relationship test, meaning the child must be a biological child, stepchild, foster child, sibling, half-sibling, or a descendant of any of these (such as a grandchild or niece/nephew).

The residency requirement states that the child must have lived with the taxpayer for more than half the tax year, or at least 183 days. Temporary absences, such as time spent at school, medical treatment, or military service, do not count against this requirement.

The support test requires that the child cannot provide more than half of their own financial support during the year. If a 17-year-old earns substantial income and covers most of their expenses, they may not qualify as a dependent. However, scholarships do not count as self-support, so students receiving financial aid for education can still be claimed.

Income Phaseouts

The amount a taxpayer can claim for the Child Tax Credit is affected by income limits. For the 2024 tax year, the credit begins to phase out for single filers with a modified adjusted gross income (MAGI) above $200,000 and for married couples filing jointly above $400,000.

Once income exceeds these limits, the IRS reduces the credit by $50 for every $1,000 over the threshold. For example, a married couple earning $420,000 would see their credit reduced by $1,000, as they are $20,000 over the phaseout limit. This reduction applies per child, meaning families with multiple dependents may lose more of the credit.

Partial Credits and Adjustments

Taxpayers who do not qualify for the full Child Tax Credit due to their child’s age or income limitations may still be eligible for partial benefits. The Additional Child Tax Credit (ACTC) allows a portion of the credit to be refundable if the taxpayer’s liability is too low to claim the full amount. The ACTC is calculated based on 15% of earned income exceeding $2,500, with a maximum refundable amount of $1,600 per child in 2024.

For dependents who no longer qualify for the full credit, other tax benefits may provide relief. The Earned Income Tax Credit (EITC) offers financial assistance to low- and moderate-income families with qualifying children. Unlike the Child Tax Credit, the EITC’s eligibility is based on income level, filing status, and the number of dependents rather than age alone. This credit is fully refundable, meaning it can generate a tax refund even if no tax is owed.