Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 17
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107 2017 Form 1040—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 four dependents, check the box to the left of
line 6c and include a statement showing the information re-
1. Was the child a U.S. citizen, U.S. national, U.S. resident
quired in columns (1) through (4).
alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
Do You Have a Qualifying
Step 1
child was adopted, see Exception to citizen test, later.)
Child?
Yes. Continue
No.
STOP
You can't claim this child
as a dependent.
A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
2. Was the child married?
brother, half sister, or a descendant of any of them (for example, your grandchild,
Yes. See Married
No. Continue
niece, or nephew)
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,
2, and 4.
was ...
Yes. You can't claim
No. You can claim this
Under age 19 at the end of 2017 and younger than you
(or your spouse, if filing jointly)
any dependents. Go to
child as a dependent.
Form 1040, line 7.
Complete Form 1040,
or
line 6c, columns (1)
Under age 24 at the end of 2017, a student (defined later), and younger than you
through (3) for this child.
(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. 501)
1. Was the child under age 17 at the end of 2017?
Yes. Continue
No.
AND
STOP
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
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
estimated tax paid (see Pub. 501 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
AND
to citizen test, later.)
Yes. This child is a
No.
STOP
qualifying child for the
This child isn't a
child tax credit. Check
Who lived with you for more than half of 2017. If the child didn't live with you
qualifying child for the
the box on Form 1040,
for the required time, see Exception to time lived with you, later.
child tax credit.
line 6c, column (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
-17-
Need more information or forms? Visit IRS.gov.
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