If you can claim a child who was under age 17 at the end of 2007, and  your family  earned at least $11,750, you could be eligible for the Child Tax Credit -- up to $1000 per child!

Even if you do not owe any income tax, you may still be able to receive a Child Tax Credit refund.  See your 1040 or 1040A instructions, or call the IRS at 1-800-829-1040.

 Eligibility rules for the Child Tax Credit are different from the EITC rules, but many workers can receive both tax credits. 

You will need to file Form 1040 or 1040A, not Form 1040EZ.  Follow the tax form instructions to find out if you get a tax credit.  File Form 8812 to claim the Child Tax Credit refund. 

NOTE:  Non-custodial parents may be able to claim the Child Tax Credit.

CTC Qualifying Child Definition

• Daughter, son, stepchild, grandchild, adopted child, sibling, or descendents of such relatives if cared for as your child.  Foster children can be claimed only if they were placed with you by an authorized foster placement agency, and they were living with you for more than half of 2007.
• Under age 17 at end of 2007.
• A citizen of the United States, or if a resident alien child must have an Individual Taxpayer ID#.
• Must have lived with you in the U.S. for more than 6 months in 2007.