There are many credits available for families with dependents, but sometimes the qualifications for these credits can be confusing. If you make an error when claiming credits on your federal tax return, it could result in a delay in receiving your refund, an audit, a denial of all or a portion of your credit, and you could be potentially liable for penalties and interest. To ensure a smooth process and receive your refund promptly, avoid these common mistakes made when claiming some of the more popular tax credits.   

Earned Income Tax Credit, Child Tax Credit, or Additional Child Tax Credit

If you are claiming the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), or Additional Child Tax Credit (ACTC), avoid these top six mistakes: 

1. Claiming a child who does not meet the qualifying child requirements. 
2. Filing with an incorrect filing status. 
3. Overreporting or underreporting income and expenses. 
4. Having more than one person claiming the same child. 
   1. Beginning in the 2025 filing season, the IRS will accept Forms 1040, 1040-NR and 1040-SS even if a dependent has already been claimed on a previously filed return if the primary taxpayer on the second return includes a valid Identity Protection Personal Identification Number (IP PIN). See IRS.gov for more information.       
5. Filing with a social security number (SSN) that does not match the name on the social security card. 
6. Using an SSN issued after the due date of the return (including when filing extensions). 

Other Dependent Credit

The most common errors to avoid when claiming the Other Dependent Credit (ODC) are:  

1. Claiming an individual who was not claimed as a dependent on your tax return. 
2. Claiming the ODC when you’ve already claimed the CTC/ACTC.  
3. Filing with a taxpayer identification number such as a SSN, Individual Taxpayer Identification Number, or Adoption Taxpayer Identification Numbers that does not match the dependent’s name. 
4. Claiming an individual who is not a U.S. citizen, U.S. national, or U.S. resident alien. 

American Opportunity Tax Credit

Avoid these mistakes when claiming the American Opportunity Tax Credit (AOTC) for a student: 

1. Claiming a credit for a student who didn’t attend an eligible college, university,  vocational school, or other postsecondary institution. 
2. Claiming the credit without a Form 1098-T, Tuition Statement.  
3. Claiming the credit for more than four tax years since the credit is only available for the first four years of a postsecondary education. 
4. Claiming the credit for a student who is not enrolled at least half time for at least one academic period during the tax year. 

Resources

• Federal Tax Filing Information and Tips to Help you Avoid Common Errors 
• Use the Interactive Tax Assistant to see if you’re eligible to claim the CTC, ACTC or ODC. 
• Avoid common CTC, ACTC and ODC errors 
• Common errors for the Earned Income Tax Credit (EITC) 
• Qualified education expenses 
• What is an eligible educational institution?