Each year, parents can claim a child tax credit for each child under age 17. This is a valuable credit, worth up to $2,200 per child for the 2025 tax year. If you have a 15-year-old and a 10-year-old, then you could claim a combined tax credit of up to $4,400.
This child tax credit is only available for children under 16. If you have older children or other dependents, you might qualify for a $500 credit for other dependents instead.
What is the tax credit for other dependents?
Taxpayers can claim this tax credit of up to $500 for any person they list as a dependent on their income tax returns. That can include children 17 or older. Parents, for example, often list their children as dependents when they are in college or still living at home and first establishing their careers, so long as they meet the residency, financial support, and other dependent requirements.
To claim a child as a dependent for this tax credit, the child must be under 19 at the end of the tax year, or under age 24, if they are a full-time college student.
A qualifying child must be your child, stepchild, or foster child, and they must live with you for more than half the year, unless they are attending college. They must not provide more than half of their own financial support for the tax year.
What is a qualifying relative?
If your child doesn’t count as a qualifying child under the IRS rules, you might still be able to claim a son or daughter as a dependent under the qualifying relative rules. There is no age limit for qualifying relatives, making this an option for parents whose children are older than 19.
You can’t claim a child as both a qualifying child and a qualifying relative. To claim an older child as a qualifying relative, that person must be your child, stepchild, foster child, or grandchild. Their gross income for the 2025 tax year must be less than $5,200, and you must provide more than half of their financial support for the year.
These rules might seem complicated, but if you are supporting an older child, navigating these rules can be worthwhile: If your child qualifies, you may be eligible for these tax credits, subject to income limitations.
Be sure to discuss your family situation with your trusted tax advisor.
