Child Tax Credit | Dependent Care Credit | Income Tax Course | ax Cuts and Jobs Act of 2017 CPA Exam
Channel: Farhat Lectures. The # 1 CPA & Accounting Courses
Date: 02/01/2019

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The child tax credit and dependent tax credit provisions allow individual taxpayers to take a tax credit based solely on the number of their qualifying children and depen-dents. These credits are two of several “family-friendly” provisions that currently are part of the Federal income tax law. To be eligible for these credits, the child must be under age 17, a U.S. citizen, and a dependent of the taxpayer.

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