A taxpayer's 18-year-old son is his dependent. What credit, if any, may be claimed for the son?

No credit is available for dependents over 16

The additional child tax credit only

Which statement about the credit for other dependents is correct?

It is nonrefundable and can be claimed for a dependent parent who has an ITIN

It requires the dependent to have an SSN

It is available only for dependents under age 24 who are full-time students with an SSN

A qualifying child has an ITIN rather than an SSN. Which credit may be claimed for the child?

The credit for other dependents

Which due diligence requirement applies to a paid preparer claiming the child tax credit on a client's return?

Complete Form 8867, make reasonable inquiries and keep records for 3 years

Obtain a certified copy of the child's birth certificate for every client and keep it for 5 years

Obtain a signed Form 8332 for every child claimed

No due diligence applies to the child tax credit

Which parent may claim the child tax credit for a child of divorced parents without Form 8332?

The custodial parent, with whom the child lived for the greater number of nights

The parent who paid more child support

Child tax credit and credit for other dependents

For 2025 the child tax credit is $2,200 per qualifying child under 17 with an SSN, up to $1,700 of it refundable as the additional child tax credit, phasing out above $400,000 (joint) or $200,000 of modified AGI; other dependents get a $500 nonrefundable credit.

Updated 2026-09-23 · 5 sources · By the EnrolledAgentKit team

Exam part

Part 1

Individuals

IRS domain

Deductions and Credits

17 of 85 scored Qs

Tax year tested

2025

2026-27 SEE

Practice questions

10 free below

The rules the exam tests

Figures for tax year 2025, the year the 2026-27 SEE tests. Verify against the cited primary source.
Rule	What it says (2025)	Source
Credit per child (2025)	$2,200	OBBBA; IRC 24
Refundable portion (ACTC)	Up to $1,700 per child; 15% of earned income over $2,500	IRC 24(d), (h)
Age	Under 17 at year-end	IRC 24(c)
Child SSN	Valid for employment, issued by the return due date	IRC 24(h)(7)
Taxpayer SSN (new for 2025)	Claimant (or at least one spouse on a joint return) must have an SSN	OBBBA
Phase-out	$50 per $1,000 (or fraction) of MAGI over $400,000 MFJ / $200,000 others	IRC 24(b), (h)(3)
Credit for other dependents	$500 nonrefundable; SSN, ITIN or ATIN acceptable	IRC 24(h)(4)
Form	Schedule 8812	IRS

Worked example

Facts: A single parent with two children (ages 10 and 18) has 2025 MAGI of $210,500.

Computation: Only the 10-year-old is under 17: CTC $2,200; the 18-year-old generates the $500 ODC. Total $2,700. MAGI is $10,500 over $200,000, which rounds up to 11 increments x $50 = $550 reduction. Credit = $2,150.

Exam traps

Age is under 17, not under 18 or 19.
An ITIN child gets only the $500 ODC.
The phase-out counts each $1,000 or fraction over the threshold.
The 2025 amounts are OBBBA amounts ($2,200 / $1,700), not the older $2,000 / $1,700.