Form 1040 Instructions - 2015 Page 17
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105 2015 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,
2. Was the child married?
half brother, half sister, or a descendant of any of them (for example, your
Yes. See Married
No. Continue
grandchild, niece, or nephew)
person, later.
AND
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2015 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 2015 and younger than you
any dependents. Go to
child as a dependent.
(or your spouse, if filing jointly)
Form 1040, line 7.
Complete Form 1040,
line 6c, columns (1)
or
through (3) for this child.
Under age 24 at the end of 2015, a student (defined later), and younger than
Then, go to Step 3.
you (or your spouse, if filing jointly)
or
Does Your Qualifying Child
Step 3
Any age and permanently and totally disabled (defined later)
Qualify You for the Child Tax
AND
Credit?
1. Was the child under age 17 at the end of 2015?
Who didn't provide over half of his or her own support for 2015 (see Pub.
Yes. Continue
No.
501)
STOP
This child isn't a
AND
qualifying child for the
child tax credit.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
Who isn't filing a joint return for 2015
alien? (See Pub. 519 for the definition of a U.S. national or
or is filing a joint return for 2015 only to claim a refund of withheld income
U.S. resident alien. If the child was adopted, see Exception
tax or estimated tax paid (see Pub. 501 for details and examples)
to citizen test, later.)
Yes. This child is a
No.
AND
STOP
qualifying child for the
This child isn't a
child tax credit. Check
qualifying child for the
the box on Form 1040,
child tax credit.
line 6c, column (4).
Who lived with you for more than half of 2015. If the child didn't live with
you for the required time, see Exception to time lived with you, later.
If the child meets the conditions to be a qualifying child of
any other person (other than your spouse if filing jointly) for
!
2015, see Qualifying child of more than one person, later.
CAUTION
-17-
Need more information or forms? Visit IRS.gov.
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