What You Need Before You Claim the Child Tax Credit

Gather these documents and information first

Before you report the Child Tax Credit on your tax return, you need to have specific documents and information ready. The IRS will ask for proof of what you're claiming, and having it organized now means fewer delays and a lower chance of errors that trigger a review later.

Start by collecting your children's Social Security numbers, their full legal names as they appear on birth certificates, and their dates of birth. You'll also need proof of your own identity and your spouse's identity if you're filing jointly. A driver's license, passport, or state ID works for this.

Next, gather proof that you paid for child care or dependent care during the year if you're also claiming the dependent care credit. This includes receipts, invoices, or statements from the provider showing their name, address, and tax ID number. If you received dependent care benefits through your employer, collect those statements too.

Key Takeaways

• You need your children's Social Security numbers, full legal names, and dates of birth before you file, along with proof of your own identity.
• If you claimed advance payments of the credit during 2024, you must have the IRS letter showing how much you received, because that amount reduces what you can claim on your return.
• Proof of residency — showing your children lived with you for more than half the year — can be a lease, mortgage statement, or utility bill in your name.
• If your income changed during the year or you had a major life change like divorce or a new child, gather documents showing when that happened, because it affects which year's credit rules apply.
• Keep all receipts and statements for at least three years after you file, because the IRS can request them to verify your claim.

Proof that your children lived with you

The IRS requires that your child lived with you for more than half the year. You don't need a formal document proving this — a lease agreement, mortgage statement, or utility bill showing your name and address is enough. The key is that it covers the time period when your child was in your home.

If you moved during the year, collect documents from each address where your child lived with you. If your child was born during the year, you only need to show they lived with you from birth forward. If your child turned 18 or left home partway through the year, gather documents showing the dates of those changes.

Custody and visitation arrangements matter here. If you share custody, the parent who had the child for the greater number of nights during the year is the one who can claim the credit. A custody agreement, school records, or medical records can help show where the child actually lived.

Documents if you received advance payments

If you received advance Child Tax Credit payments in 2024 — the monthly deposits that some families got — the IRS sent you a letter showing the total amount. Find that letter now. You'll need it to complete your tax return, because the amount you received reduces the credit you can claim when you file.

The letter is usually titled "Notice of Advance Child Tax Credit Payment" or something similar. If you can't find it, you can create an account on IRS.gov and view your payment history there. Write down the total amount shown, because that's the number you'll report on your return.

If you received payments but your situation changed — your income went up, you had another child, or custody changed — the amount you received might be more or less than what you're actually owed. Your tax return will sort this out, but having the letter makes the math clear.

Income and tax records from the year

Gather all documents showing your income for the year: W-2 forms from your employer, 1099 forms if you're self-employed or had other income, and statements from banks or investment accounts if you had interest or dividends. The credit phases out at higher income levels, so the IRS will want to verify what you earned.

If you're self-employed, collect your business records showing income and expenses. If you had a loss in your business, that affects your income calculation too. If you received unemployment benefits, child support, or other payments during the year, gather those statements as well.

If your income changed significantly during the year — you lost a job, started a new one, or had a major life event — note when that happened. Some families can use their current-year income instead of their prior-year income to calculate the credit if it's lower, but you'll need to show the IRS when and why your situation changed.

Records of major life changes

If you had a significant change in your family during the year — a new child, divorce, custody change, or a child aging out of the credit — gather the documents that prove it. A birth certificate shows when a child was born. A divorce decree shows when custody changed. A death certificate, if applicable, shows when a dependent passed away.

These documents matter because they determine which year's rules apply and whether you can claim the credit for the full year or only part of it. If you had a child in November, you can claim the credit for that child on your current-year return. If you lost custody in June, you can only claim for the months before that.

If you're claiming a dependent who is not your biological child — a grandchild, niece, or nephew — you'll need to show the relationship and that they lived with you. A custody agreement, guardianship papers, or a birth certificate showing the relationship helps here.

What to keep in your files

Once you file your return, keep all of these documents together in one place for at least three years. The IRS can request them at any time during that window to verify your claim. If you're audited, having everything organized and ready makes the process faster and less stressful.

Take photos or scan important documents — birth certificates, Social Security cards, custody agreements — and store copies in a safe place separate from the originals. If you file electronically, your tax software will keep a copy of your return, but you should keep your own copy too.

If you claimed the credit in prior years and are claiming it again, you don't need to re-gather documents you already have on file, but do update anything that changed. A new address, a custody change, or a child aging out all need current documentation.

Frequently Asked Questions

Do I need original documents or are copies okay?

Copies are fine for your own records. The IRS doesn't ask you to send documents with your return — you keep them and provide them only if the IRS requests them during an audit or review. Scanned copies or photos are acceptable as long as they're clear and legible.

What if I don't have a Social Security number for my child?

You cannot claim the credit without a valid Social Security number for each child. If your child doesn't have one, you can request one from the Social Security Administration before you file. The process takes a few weeks, so start early if this applies to you.

Can I claim the credit if my child lived with me for exactly half the year?

No, the requirement is "more than half the year," not exactly half. If your child lived with you for 183 days or more in a 365-day year, you meet the test. If it's close, gather documents showing the exact dates to prove you crossed that threshold.

What happens if I can't find a receipt for child care expenses?

If you're claiming the dependent care credit along with the Child Tax Credit, you need documentation of what you paid. If you genuinely cannot locate a receipt, a written statement from the provider showing the dates and amounts they cared for your child can sometimes substitute, but contact a tax professional about your specific situation.

Do I need to report the advance payments if I didn't receive any?

No. If you didn't receive advance payments, you don't need to report anything related to them. You'll simply claim the full credit you're owed on your return. The IRS will have a record of any payments sent to you, so if there's a discrepancy, they'll contact you.