Child Tax Credit offered by Internal Revenue Service
Child Tax Credit offered by Internal Revenue Service
915 2nd Avenue, Seattle, WA 98174
Located one block between Madison St and Marion St. Call King County Metro at (206) 553-3000 or visit http://tripplanner.kingcounty.gov/ for public transit information.
Eligibility
Household income must be less than $200,000 ($400,000 if filing a joint return) and each qualifying child must have a Social Security number that is valid for employment in the United States and issued before the due date of the tax return (including extensions).
Additionally, child generally must:
- Be under age 17 at the end of the tax year.
- Be a son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew).
- Not provide more than half of his or her own support for the tax year.
- Have lived in the household for more than half the tax year.
- Be claimed as a dependent.
- Not file a joint return for the year (or filed the joint return only to claim a refund of taxes withheld or estimated taxes).
- Be a U.S. citizen, U.S. National or a U.S. resident alien.
Hours
Website 24 hours daily.
Application process
Visit website.
Fees
None.
Service area
US
Helps families with qualifying children get a tax break. Households may be able to claim the credit even if they don't normally file a tax return.
Child Tax Credit is worth up to $2,200 per qualifying child. Those who have little or no federal income tax liability may qualify for the Additional Child Tax Credit, up to $1,700 per qualifying child depending on income. Households must have earned income of at least $2,500 to be eligible.
The IRS cannot issue these refunds to households that claim the Earned Income Tax Credit or the Additional Child Tax Credit before mid-February. This applies to the entire refund, even the portion not associated with these credits.
Those who do not meet the criteria to claim the Child Tax Credit or Additional Child Tax Credit may qualify for the Credit for Other Dependents. They must:
- Be claimed as a dependent.
- Be a U.S. citizen, U.S. national, or U.S. resident alien.
- Have a Social Security number, Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN).
What's Here
Providing organization
Internal Revenue Service
Provides information for taxpayers with questions regarding their IRS taxes.