Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 19
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922017 Form 1040A—Line 6c
Line 6c—Dependents
1. Do you have a child who meets the conditions to be your
qualifying child?
Dependents and Qualifying Child for Child
Yes. Go to Step 2.
No. Go to Step 4.
Tax Credit
Is Your Qualifying Child Your
Step 2
Follow the steps below to find out if a person qualifies as your
Dependent?
dependent, qualifies you to take the child tax credit, or both. If
you have more than six dependents, include a statement show-
ing the information required in columns (1) through (4).
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
Do You Have a Qualifying
Step 1
the definition of a U.S. national or U.S. resident alien. If the
Child?
child was adopted, see
Exception to citizen
test, later.)
Yes. Continue
No.
STOP
A qualifying child is a child who is your...
You can't claim this child
as a dependent.
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,
half brother, half sister, or a descendant of any of them (for example, your
2. Was the child married?
grandchild, niece, or nephew),
Yes. See Married
No. Continue
person, later.
AND
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2017 tax return? See Steps 1,
was ...
2, and 4.
Under age 19 at the end of 2017 and younger than you (or your spouse, if
Yes.
No. You can claim this
filing jointly)
STOP
child as a dependent.
or
You can't claim any
Complete Form 1040A,
dependents. Go to Form
line 6c, columns (1)
Under age 24 at the end of 2017, a
student
(defined later), and younger than
1040A, line 7.
through (3) for this child.
you (or your spouse, if filing jointly)
Then, go to Step 3.
or
Any age and
permanently and totally disabled
(defined later)
Does Your Qualifying Child
Step 3
Qualify You for the Child Tax
AND
Credit?
Who didn't provide over half of his or her own support for 2017 (see Pub.
1. Was the child under age 17 at the end of 2017?
501)
Yes. Continue
No.
STOP
AND
This child isn't a
qualifying child for the
child tax credit.
Who isn't filing a joint return for 2017 or is filing a joint return for 2017 only
to claim a refund of withheld income tax or estimated tax paid (see Pub. 501
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
for details and examples)
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see
Exception
to citizen
test, later.)
AND
Yes. This child is a
No.
STOP
qualifying child for the
This child isn't a
child tax credit. Check
qualifying child for the
the box on Form
Who lived with you for more than half of 2017. If the child didn't live with
child tax credit.
1040A, line 6c, column
you for the required time, see
Exception to time lived with
you, later.
(4).
If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2017,
!
see
Qualifying child of more than one
person, later.
CAUTION
-19-
Need more information or forms? Visit IRS.gov.
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