An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
An individual who is physically present and resides in Washington for at least 183 days and does not commute back to their state of residence will generally be considered to “reside” in Washington and is a Washington resident for WFTC residency purposes.
If I do not have an ITIN, how can I get one? You can file Form W-7, Application for the Internal Revenue Service (IRS) Individual Taxpayer Identification Number (ITIN), with your federal income tax return.
If you are a nonresident of the U.S., you cannot claim the standard deduction. However, students and business apprentices from India may be eligible to claim the standard deduction under Article 21 of the U.S.A.-India Income Tax Treaty.
In certain situations, you can claim your nonresident alien spouse as a dependent if they have no gross income and aren't a US citizen or resident. This allows you to use the head of household status. However, your spouse must have an ITIN, and you must provide over half of their support.
How much can I earn and still qualify? If you have:Your earned income (and adjusted gross income) has to be less than these amounts to receive any credit: No qualifying children $18,591 ($25,511 if married and filing a joint return) 1 qualifying child $49,084 ($56,004 if married and filing a joint return)2 more rows •
Who is eligible for the Child Tax Credit? Nearly all families with children qualify. Families will get the full amount of the Child Tax Credit if they make less than $150,000 (two parents) or $112,500 (single parent).
You qualify for the full amount of the 2024 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return). Parents and guardians with higher incomes may be eligible to claim a partial credit.
What is the maximum CCB per child? Families who reported a combined income of $36,502 at the end of 2023 can qualify for the maximum 2024–2025 payment benefit. For July 2024 through June 2025, the maximum payment amounts are: $7,787 per year ($648.91 per month) for each child under 6 years old.