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...from Birth

through Childhood...
This publication is intended for taxpayers with children. It will introduce you to the
A series of informational publications designed to educate many IRS tax credits and benefits for which you may qualify. You may be eligible for
taxpayers about the tax impact of significant life events.
some of these benefits if you are raising your own child or another qualifying person
such as a grandchild or foster child. See the publications referenced below for specific
rules for your situation.

Tax Benefits and Credits

DEPENDENT  EARNED INCOME TAX CREDIT 
In most cases, you can claim your child as a dependent in the year The Earned Income Tax Credit (EITC) is a benefit for certain people
he or she was born. The child must have a Taxpayer Identification who work and have earned income or are self-employed. EITC reduces
Number (TIN). the amount of tax you owe. The EITC may also give you a refund.
For a child born in the United States, this is usually a Social Security See IRS Publication 596 and Schedule EIC
number (SSN). File Form SS-5 with the Social Security Administration
to get an SSN for a child who is eligible for one. If the child is not OTHER INFORMATION 
eligible, use Form W-7 to request an Individual Taxpayer Identification Some children must file their own tax return, even if you are eligible to
Number from the IRS. claim them as a dependent. The charts in IRS Publication 501 will help
See IRS Publication 501, and Form W-7; Social Security Administration you determine if your child needs to file a tax return.
Form SS-5 See IRS Publication 501

FILING STATUS  FILING REQUIREMENTS FOR CHILDREN
If you are unmarried or, under certain circumstances, considered WITH INVESTMENT INCOME 
unmarried, paid more than half the costs of keeping up a home, and a Under certain circumstances a child’s investment income is taxed at the
qualifying person lived with you for more than half the year you may parent’s tax rate. A parent may be able to choose to include the child's
qualify to file as head of household. income on the parent's return rather than file a return for the child.
If you qualify to file as head of household, your tax rate usually will be See IRS Publication 929, Form 8814, and Form 8615
lower than the rates for single or married filing separately. You will also
receive a higher standard deduction than if you file as single or married CHILD DIED IN YEAR OF BIRTH 
filing separately. If your child was born alive and died during the year, you may be
See IRS Publication 501 able to claim an exemption for him or her. If you do not have a Social
Security number for the child, a birth certificate may be used.
CHILD TAX CREDIT  See IRS Publication 501
The child tax credit can reduce your tax. You may be able to take a
credit on your tax return for each of your children under age 17. ADOPTION EXPENSES 
See IRS Publication 972 You may be able to take a tax credit for qualifying expenses paid to
adopt an eligible child. You may also be able to exclude employer-
ADDITIONAL CHILD TAX CREDIT  provided adoption benefits from your income.
This credit is for people who do not benefit from the full amount of the See IRS Form 8839 and Instructions
child tax credit. The additional child tax credit may give you a refund
even if you do not owe any tax. KIDNAPPED CHILDREN 
See IRS Publication 972 and Schedule 8812 A child who has been kidnapped may still qualify you for the following
tax benefits:
CHILD AND DEPENDENT CARE CREDIT  • An exemption for a dependent
You may be able to claim the credit if you pay someone to care for your • Head of household or qualifying widow(er) with dependent child
child under age 13 so that you can work or look for work. If you or your filing status
spouse is disabled or a full-time student, you may also qualify. • The child tax credit.
See IRS Publication 503 and Form 2441 See IRS Publication 501

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...from Birth
through Childhood... (continued...)

COVERDELL EDUCATION SAVINGS                                                 • Publication 929, Tax Rules for Children and Dependents
ACCOUNT (ESA)                                                             • Form 8615, Tax for Certain Children Who Have Unearned Income
You may be able to set up this account to pay for qualified education 
expenses for your child. You cannot deduct contributions to the             •  Form W-7, Application for IRS Individual Taxpayer Identification 
account.  However,  qualified  distributions  are  tax-free.  Any  eligible   Number
person can contribute to the account, but the total contribution for the    •  Publication 972, Child Tax Credit
year is limited.                                                            •  Schedule 8812, Child Tax Credit
See IRS Publication 970                                                     • Publication 503, Child and Dependent Care Expenses
QUALIFIED TUITION PROGRAMS (QTP)                                          • Form 2441, Child and Dependent Care Expenses
QTPs are also called "529 plans." A QTP allows you to prepay a student's  •   Publication 596, Earned Income Credit
qualified education expenses. These plans can be set up by states or        • Schedule EIC, Earned Income Credit
eligible educational institutions. There is no tax on a distribution from 
a QTP unless the amount is more than the student's adjusted qualified       • Form 8839, Qualified Adoption Expenses
education expenses.                                                         • Publication 970, Tax Benefits for Education
See IRS Publication 970                                                     • Form 8814, Parents’ Election to Report Child's Interest and 
                                                                              Dividends
MEDICAL AND DENTAL EXPENSES                                                 If you would like a paper copy mailed to you, call           1-800-829-3676 
If you itemize deductions, you may be able to include medical and 
                                                                            (1-800-TAX-FORM).
dental expenses you pay for yourself, and those you pay for someone 
who was your spouse or your dependent when the services were                For questions about any of these credits or benefits, call 1-800-829-1040.
provided or when you paid for them.
                                                                            FREE TAX RETURN ASSISTANCE 
See IRS Publication 502
                                                                            The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling 
                                                                            for the Elderly (TCE) Programs offer free tax help to those who qualify. 
REQUEST FOR PUBLICATIONS 
                                                                            Go to www.irs.gov keyword: VITA to locate a site near you. 
You can get these forms and publications from the IRS. They are 
available to view or download at www.irs.gov.
• Publication 501, Exemptions, Standard Deduction, and Filing 
  Information
• Publication 502, Medical and Dental Expenses

                 Publication 4156 (Rev. 11-2013) Catalog Number 35821X  Department of the Treasury  Internal Revenue Service  www.irs.gov

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