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The most common CTC/ACTC errors are: claiming the CTC/ACTC for a child who is over 16 years old at the end of the tax year, claiming the CTC/ACTC for a child who doesn't meet the dependent qualifying child requirements, and. claiming the CTC/ACTC for a child who was not a U.S. citizen, U.S. national or a U.S. resident.
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