 Form 8862 may be required, so if your CTC child tax credit, refundable or non-refundable depending on the tax year, ACTC additional child credit or ODC other dependent credit for a year after 2015 was denied or reduced for any reason other than a math or clerical error, you must attach form 8862 to your tax return to claim the CTC child tax credit, ACTC other child tax credit or the ODC other dependent credit unless an exception applies. So you can see form 8862 information to claim certain credits after disallowance and its instructions for more information including whether an exemption applies. So effect of credit on welfare benefits. This is always kind of an issue when you deal with these kind of programs where you're going to get something that kind of looks like income or you have multiple different kind of welfare programs then the question is well if I have income from this other source is that going to mess up the my other kind of income sources that I have set up and note this is obviously one of the problems with the benefit or welfare kind of programs or incentive programs often times they actually incentivize people to not be able to work or not to go into work because if they were to get some income they would lose a lot of benefits they might lose more benefits than the income that could actually be made. One of the ideas to kind of combat that was the earned income tax credit where you actually have to have some earned income the idea being that it would incentivize people to get some earned income and get back into the workforce but many of the credits and whatnot are not set up ideally so you have these kind of issues with one system having an effect on another benefit program and so on. So that's what we have here. Any refund you received as a result of taking the ACTC additional child tax credit cannot be counted as income when determining you or anyone else is eligible for benefits or assistance or how much you or anyone else can receive under any federal program or under any state or local program finance in whole or in part with federal funds. So typically that's usually a good thing for the people that might be getting funds from these other benefit programs which you would think would have a limit depending on your income level and therefore you would like to like reporting taxes you would like to have the actual income but it'd be exempt from having to be reported because having income would be bad for most of these tax taxes and these welfare kind of program systems to be able to participate in them. So these programs include temporary assistance for needy families that's the TANF Medicaid supplemental security income SSI and supplemental nutrition assistant program formerly food stamps. In addition when determining eligibility the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator nature to find out if your refund will affect your benefits. Okay. So then we got credits for qualifying children the CTC additional child tax credit and AC I'm sorry the CTC child tax credit and ACTC additional child tax credit are credits for individuals who claim a child as a dependent if the child meets certain conditions. So again the general idea here we have a dependent the question is what's going to be the benefit from taxes of the dependent. Usually the child tax credit would be the biggest benefit if not then we move on to the other dependent credit. Okay. So to claim a child for the CTC and ACTC the child must be your dependent under age 17 at the end of 2022 and meet all the conditions in step one through three who qualifies as your dependent in your instructions for form 1040. So this kind of dovetails into the discussion of who qualifies as a dependent because one of the major benefits of qualifying as a dependent could be the child tax credit. So example your child turned 17 on December 30th 2022 and is a citizen of the United States and claimed as a dependent on your return. You cannot use the child child to claim the CTC child tax credit or ACTC additional child tax credits because the child was not under age 17 at the end of 2022 for each qualifying child for whom you are claiming the CTC or ACTC you must check the quote child tax credit in quote box in column four of the dependent section on page one of form 1040. So that page one is where you're going to put basically your dependent so you've got yourself your social security numbers everybody's information all your personal information on page one of the form 1040 they want it right up front there including the dependence and then you check off if they qualify for the child tax credit the actual calculation of the child tax credit being on the second page of the form 1040 which will take a look at in the future with some examples adopted child and adopted child is always treated as your own child and adopted child includes a child lawfully placed with you for legal adoption credit for other dependents this is the odc so remember the strategy here we have a dependent they qualify as a dependent possibly then the question is well are they qualifying for the child tax credit if not then other dependent credit much less but still beneficial so the odc is for individuals with a dependent who meets the following conditions one the person is claimed as a dependent on your return so that goes into the instructions for being a dependent again to determine if an individual is your dependent begin with step one under who qualifies as your dependent in the instructions for form 1040 which you could find in the iris website to the person cannot be used by you to claim the ctc or a ctc so in other words you have this dependent you can't claim the ctc or a ctc the child tax credit or just additional child tax credits because if you could you would do that because it would be more so if you can't do that then then that's one of the thing the restrictions because you're not being able to do that that's why you're going to take the odc other dependent credit so see credits for qualifying children earlier for that one three the person was a u.s. citizen u.s. national or u.s. resident alien for more information see publication 519 if the person is your adopted child see adopted child later example to your siblings 10 year old child be lives in mexico and qualifies as your dependent be is not a u.s. citizen u.s. national or u.s. resident alien you cannot use be to claim the odc other dependent credit for each dependent for whom you are claiming the odc other dependent credit you must check the quote credit for other dependents in quote box in column four of the dependent section on page one of form 1040 or form 1040 s r for the dependent in other words you have your dependent all the stuff on page one you've got yourself all your personal information your social security number your spouse's social security number and their name all your children's social security and numbers and names are on page one to which would be your dependence and then all your dependents would be would be there as well and then you would check next to your dependents name if they qualify for the child tax credit or the other dependent credit you can't check both of them because they can't qualify for both they can only qualify for one or the other that's why we had one of those restrictions here for the other dependent credit being that they don't qualify for the child tax credit or additional child tax credit and then on page two you calculate the credit of course so adopted child we'll see examples of that later by the way adopted child an adopted child is always treated as your own child an adopted child includes a child lawfully placed with you for legal adoption if you are a US citizen or US national and your adopted child lived with you all year as a member of your household in 2022 that meet that child meets condition three earlier to be a qualified person for the odc other dependent credit so limits on the CTC and odc child tax credit and other dependent credit so the maximum credit amount of your CTC child tax credit and odc other dependent credits may be reduced if you're one or two apply either one or two apply number one the amount online 18 of form 1040 1040 SR or 1040 NR is less than both credits so if the amount is zero you cannot take either credit because there's no tax to reduce but you may be able to take the ACTC if you are claiming the CTC so the additional child tax credit if you're claiming the child tax credit if you cannot take the ACTC if you are only claiming the odc in other words okay so C part to a additional child tax credit for all filers later so this has to do with the refundable and non refundable portions of it so remember the idea is that this is an income tax normally you can't get credits that take your liability below zero