Incapacitated Child Tax Credit

  1. Overview
  2. How do you qualify for Incapacitated Child Tax Credit?
  3. How do you claim Incapacitated Child Tax Credit?

How do you qualify for Incapacitated Child Tax Credit?

To claim Incapacitated Child Tax Credit, you must have a child who:

  • is under 18 years of age and permanently incapacitated physically or mentally
  • is over 18 years of age and unable to support themselves. The child became permanently incapacitated before turning 21 years of age.
  • became permanently incapacitated aged 21 years or over, but while in full-time education
  • became permanently incapacitated aged 21 years or over, but while undergoing full-time training for a trade or profession. This training was expected to last for at least two years.

The incapacity must be such that the child is unlikely to maintain themselves even with the benefit of any:

  • treatment
  • device
  • medication
  • therapy.

Also, there must be a reasonable expectation that if the child were over 18, they would not be able to maintain themselves. For the purposes of this credit 'maintaining' means the ability to support themselves by earning a living from working.

If you are not the parent of the incapacitated child:

  • you must have custody of the child
  • you must maintain the child at your own expense.

Only one Incapacitated Child Tax Credit may be claimed in respect of an incapacitated child. If your child is maintained by more than one person, the tax credit is divided between them.

Dependent Relative Tax Credit

You cannot claim both the Incapacitated Child Tax Credit and Dependent Relative Credit for the same child.

Next: How do you claim Incapacitated Child Tax Credit?