Your child must be a U.S. citizen, a U.S. national, or a U.S. permanent resident, and you must claim them as a dependent on your tax return. They must have a valid Social Security number (SSN), and you must provide it to the IRS when you file your tax return and claim the credit. In addition, your qualifying child can't pay for more than half their own support needs during the tax year and in most cases, they must have lived with you for more than half the year.