Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 22

To claim the child tax credit, you must meet 2 conditions:

1 You must have a qualifying child or a qualifying dependent with a valid Social Security number.

2 Your income must be below a set amount. To have the credit treated as refundable, you must meet a residency test. This means you (or your spouse if married filing jointly) have a principal place of abode in the U.S. for more than half of 2021 or are a bona fide resident of Puerto Rico for 2021.