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Comparison of Child-related Tax Benefits

This at-a-glance chart is for quick comparison only. Each benefit has other requirements. (Source: IRS)

Criteria	Benefit
Criteria	Earned Income Credit	Child Tax Credit	Child and Dependent Care Credit
Age	Child must be: (1) Younger than you (or your spouse if filing a joint return) and under age 19 at the end of the tax year; (2) Younger than you (or your spouse if filing a joint return) and under age 24 at the end of the tax year if a fulltime student; (3) Any age if permanently and totallydisabled.	Child must be younger than you (or your spouse if filing a joint return) and under age 17 at the end of the tax year	Child must be younger than you (or your spouse if filing a joint return) And Under age 13 for the days the care was provided during the tax year
Child's Relationship	Child must be your: son, daughter, stepson, stepdaughter, adopted child, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or descendent of any of them
Can You Claim without Qualifying Child?	Yes, see rules for claiming without a qualifying child	No	Yes, see rules for qualifying persons
Residency	Child must have lived with you in the U.S. for more than half of the tax year Exeptions: (1) Temporary absence (2) Serving in military overseas (3) Birth or death of child (4) Kidnapped child	Child must have lived with you for more than half of the tax year Exeptions: (1) Temporary absence (2) Birth or death of child (3) Kidnapped child (4) Divorced or separated parents or parents who live apart	Child must have must have lived with you for more than half of the tax year Exeptions: (1) Temporary absence (2) Birth or death of child
Support	None. But, if the child is married, generally, you must be entitled to a dependency exemption for the child.	Child must not provide over half of own support for the year but see rules for divorced or separated parents or parents who live apart.	Child must not provide over half of own support for the year but see rule allowing the custodial parent to claim the credit.
Child Must Have SSN (No ATIN or ITIN)	Yes and the SSN must be valid for employment	No
Child Must Be U.S. Citizen, U.S. National, or U.S. Resident	N/A, but see residency and child must have a Social Security number that is valid for employment	Yes. Child must: (1) meet the substantial presence test; (2) be admitted for lawful permanent residence; or (3) make a first-year election	N/A (see next row)
Child Must Be U.S. Citizen, U.S. National, U.S. Resident, or Resident of Canada or Mexico	N/A, but see residency and child must have a Social Security number that is valid for employment	N/A (see previous row)	Yes
Can a Noncustodial Parent Claim Using the Special Rule for Divorced or Separated Parents or Parents Who Live Apart?	No, the rule does not apply	Yes	No, only the custodial parent can claim the credit
Can Disabled Child be Any Age?	Yes	No	Not as a qualifying child but see qualifying persons
Am I Required to Complete and Submit a Schedule or Form with my Form 1040 or 1040A?	Yes, Schedule EIC Form 8862 if EITC previously disallowed Paid Preparers Form 8867	Yes, Schedule 8812	Yes, Form 2441
Reference Publication(s)	Publication 596, Earned Income Credit	Publication 972, Child Tax Credit Publication 519,US Tax Guide for Aliens	Publication 503, Child and Dependent Care