Create a facts sheet for the child
Record the child’s identity information and relevant relationship and residence facts for the year. Note changes in custody or living arrangements that need individual review. If another person may also claim the child, raise the issue before filing. Keep your account of the facts accurate and distinguish a legal agreement from the tax rules the preparer must evaluate.
Use the rules for the filed year
The IRS Child Tax Credit page explains the requirements and directs taxpayers to relevant forms and instructions. Ask which year’s limits, identification rules, and other conditions apply. Avoid assuming a maximum advertised amount is the amount your household will receive. Have the preparer explain how eligibility, income, and the actual return figures affect the reported credit.
Keep the support with the return
Save records and notes behind the credit determination in a secure family tax folder. Review dependent information and claimed benefits before signing. If the agency later asks for documentation, match the request to those records and the stated year. A clear original file makes it easier to respond and identify whether a correction or another review is necessary.
Your action checklist
Use the checks to plan. Do not send sensitive documents through this website.
Questions people ask
Is the largest published credit available to every family?
No. The amount and eligibility depend on the applicable year’s requirements and the return facts. Ask for the calculation relevant to your household.
Should a change in living arrangements be discussed?
Yes. Explain the actual facts and bring relevant records. The preparer should review how those circumstances affect the return instead of relying only on the prior year.
Official resources
Agency rules and your facts control. Review current guidance before acting.