CHILD TAX CREDIT ASSESSMENT EXAM 2026 NEWEST
EXAM PREP WITH COMPLETE QUESTIONS AND CORRECT ANSWERS
WITH RATIONALES | ALREADY GRADED A+|
|BRAND NEW VERSION!!
SECTION 1: ELIGIBILITY AND QUALIFYING CHILD TESTS (Q1–Q70)
Q1. What is the maximum age for a child to qualify for the Child Tax Credit
(CTC)?
A) Under 15 at the end of the tax year
B) Under 17 at the end of the tax year
C) Under 18 at the end of the tax year
D) Under 19 at the end of the tax year
Correct Answer: B
Rationale: To qualify for the CTC, a child must be under age 17 at the end of the
tax year. This means the child must be 16 or younger on December 31. A child
who
turns 17 on December 31 does not qualify. This age test is one of the seven
qualifying child tests for the CTC.
Q2. Which of the following is NOT one of the seven qualifying child tests for
the Child Tax Credit?
A) Age Test
B) Relationship Test
C) Income Test
D) Residency Test
Correct Answer: C
Rationale: The seven qualifying child tests for the CTC are: Age, Relationship,
Residency, Support, Joint Return, Citizenship, and SSN. There is no separate
"Income Test" for the qualifying child. The child's income is relevant only for
the Credit for Other Dependents (ODC) and for determining whether the child can
be claimed as a dependent, but it is not one of the seven CTC tests.
Q3. For the CTC Relationship Test, which of the following individuals qualifies
as a qualifying child?
A) A niece or nephew
B) A cousin
1
,C) A grandchild
D) A neighbor's child
Correct Answer: C
Rationale: The Relationship Test requires the child to be a son, daughter,
stepchild, foster child, sibling, stepbrother, stepsister, half-brother,
half-sister, or a descendant of any of these (such as a grandchild, great-
grandchild, niece, or nephew). A cousin does not qualify. A neighbor's child does
not qualify regardless of how long they live with you.
Q4. A child must live with the taxpayer for more than how much of the tax year to
meet the Residency Test for the CTC?
A) 3 months
B) 6 months
C) More than half the year
D) The entire year
Correct Answer: C
Rationale: The Residency Test requires the child to have lived with the taxpayer
for more than half of the tax year (more than 6 months). Temporary absences for
school, vacation, military service, or medical treatment are generally counted as
time living with the taxpayer.
Q5. For the CTC, what type of identification number must the child have?
A) An Individual Taxpayer Identification Number (ITIN)
B) A Social Security Number (SSN)
C) An Adoption Taxpayer Identification Number (ATIN)
D) Any of the above
Correct Answer: B
Rationale: Under the One Big Beautiful Bill Act (OBBBA), a valid Social Security
Number (SSN) is required for both the child and the parent claiming the CTC. An
ITIN or ATIN does not satisfy the SSN Test for the CTC, though these may be
acceptable for the Credit for Other Dependents (ODC).
Q6. What is the maximum CTC amount per qualifying child for the 2026 tax year?
A) $2,000
B) $2,200
C) $2,500
D) $3,000
Correct Answer: B
2
,Rationale: For the 2026 tax year, the maximum CTC is $2,200 per qualifying child.
This amount was permanently increased from $2,000 by the One Big Beautiful Bill
Act (OBBBA) and is indexed for inflation.
Q7. What is the maximum refundable portion of the Child Tax Credit (the
Additional Child Tax Credit) for 2026?
A) $1,000
B) $1,400
C) $1,700
D) $2,200
Correct Answer: C
Rationale: The Additional Child Tax Credit (ACTC) is the refundable portion of
the CTC. For 2026, the maximum ACTC is $1,700 per qualifying child. If the total
CTC exceeds the taxpayer's tax liability, the taxpayer may receive up to $1,700
per child as a refund.
Q8. At what modified adjusted gross income (MAGI) does the Child Tax Credit
begin
to phase out for a married couple filing jointly?
A) $200,000
B) $300,000
C) $400,000
D) $500,000
Correct Answer: C
Rationale: For married taxpayers filing jointly, the CTC begins to phase out when
their MAGI exceeds $400,000. The phase-out threshold is $200,000 for single
filers, heads of household, and married filing separately.
Q9. The CTC phase-out reduces the credit by what amount for each $1,000 (or
fraction thereof) of MAGI above the threshold?
A) $25
B) $50
C) $75
D) $100
Correct Answer: B
Rationale: The CTC is reduced by $50 for every $1,000 (or fraction thereof) of
MAGI exceeding the applicable threshold. This means that even $1 over the
threshold triggers a $50 reduction.
3
, Q10. Which of the following children meets the CTC Age Test?
A) A child who turned 17 on December 31 of the tax year
B) A child who turned 16 on December 31 of the tax year
C) A child who turned 18 on January 1 of the following year
D) A child who is 17 years old throughout the tax year
Correct Answer: B
Rationale: The Age Test requires the child to be under age 17 at the end of the
tax year. A child who turns 16 on December 31 is still 16 at the end of the year
and qualifies. A child who turns 17 on December 31 is 17 at the end of the year
and does not qualify.
Q11. What is the maximum Credit for Other Dependents (ODC) per qualifying
dependent for 2026?
A) $200
B) $500
C) $1,000
D) $1,700
Correct Answer: B
Rationale: The Credit for Other Dependents (ODC) is a nonrefundable credit of up
to $500 per qualifying dependent who does not meet the CTC requirements. This
includes dependents age 17 and older, dependents with ITINs, and certain
qualifying relatives.
Q12. Which of the following is NOT a requirement for the CTC Relationship Test?
A) The child must be a U.S. citizen
B) The child must be a son, daughter, stepchild, or foster child
C) The child must be a sibling or descendant of a sibling
D) The child must be related by blood, marriage, or adoption
Correct Answer: A
Rationale: The U.S. citizenship requirement is part of the Citizenship Test, not
the Relationship Test. The Relationship Test focuses on the familial relationship
between the taxpayer and the child. The child must be related by blood, marriage,
or adoption in one of the qualifying relationships.
Q13. A taxpayer's 19-year-old child is a full-time college student. Can the
taxpayer claim the CTC for this child?
A) Yes, because the child is a full-time student
4
EXAM PREP WITH COMPLETE QUESTIONS AND CORRECT ANSWERS
WITH RATIONALES | ALREADY GRADED A+|
|BRAND NEW VERSION!!
SECTION 1: ELIGIBILITY AND QUALIFYING CHILD TESTS (Q1–Q70)
Q1. What is the maximum age for a child to qualify for the Child Tax Credit
(CTC)?
A) Under 15 at the end of the tax year
B) Under 17 at the end of the tax year
C) Under 18 at the end of the tax year
D) Under 19 at the end of the tax year
Correct Answer: B
Rationale: To qualify for the CTC, a child must be under age 17 at the end of the
tax year. This means the child must be 16 or younger on December 31. A child
who
turns 17 on December 31 does not qualify. This age test is one of the seven
qualifying child tests for the CTC.
Q2. Which of the following is NOT one of the seven qualifying child tests for
the Child Tax Credit?
A) Age Test
B) Relationship Test
C) Income Test
D) Residency Test
Correct Answer: C
Rationale: The seven qualifying child tests for the CTC are: Age, Relationship,
Residency, Support, Joint Return, Citizenship, and SSN. There is no separate
"Income Test" for the qualifying child. The child's income is relevant only for
the Credit for Other Dependents (ODC) and for determining whether the child can
be claimed as a dependent, but it is not one of the seven CTC tests.
Q3. For the CTC Relationship Test, which of the following individuals qualifies
as a qualifying child?
A) A niece or nephew
B) A cousin
1
,C) A grandchild
D) A neighbor's child
Correct Answer: C
Rationale: The Relationship Test requires the child to be a son, daughter,
stepchild, foster child, sibling, stepbrother, stepsister, half-brother,
half-sister, or a descendant of any of these (such as a grandchild, great-
grandchild, niece, or nephew). A cousin does not qualify. A neighbor's child does
not qualify regardless of how long they live with you.
Q4. A child must live with the taxpayer for more than how much of the tax year to
meet the Residency Test for the CTC?
A) 3 months
B) 6 months
C) More than half the year
D) The entire year
Correct Answer: C
Rationale: The Residency Test requires the child to have lived with the taxpayer
for more than half of the tax year (more than 6 months). Temporary absences for
school, vacation, military service, or medical treatment are generally counted as
time living with the taxpayer.
Q5. For the CTC, what type of identification number must the child have?
A) An Individual Taxpayer Identification Number (ITIN)
B) A Social Security Number (SSN)
C) An Adoption Taxpayer Identification Number (ATIN)
D) Any of the above
Correct Answer: B
Rationale: Under the One Big Beautiful Bill Act (OBBBA), a valid Social Security
Number (SSN) is required for both the child and the parent claiming the CTC. An
ITIN or ATIN does not satisfy the SSN Test for the CTC, though these may be
acceptable for the Credit for Other Dependents (ODC).
Q6. What is the maximum CTC amount per qualifying child for the 2026 tax year?
A) $2,000
B) $2,200
C) $2,500
D) $3,000
Correct Answer: B
2
,Rationale: For the 2026 tax year, the maximum CTC is $2,200 per qualifying child.
This amount was permanently increased from $2,000 by the One Big Beautiful Bill
Act (OBBBA) and is indexed for inflation.
Q7. What is the maximum refundable portion of the Child Tax Credit (the
Additional Child Tax Credit) for 2026?
A) $1,000
B) $1,400
C) $1,700
D) $2,200
Correct Answer: C
Rationale: The Additional Child Tax Credit (ACTC) is the refundable portion of
the CTC. For 2026, the maximum ACTC is $1,700 per qualifying child. If the total
CTC exceeds the taxpayer's tax liability, the taxpayer may receive up to $1,700
per child as a refund.
Q8. At what modified adjusted gross income (MAGI) does the Child Tax Credit
begin
to phase out for a married couple filing jointly?
A) $200,000
B) $300,000
C) $400,000
D) $500,000
Correct Answer: C
Rationale: For married taxpayers filing jointly, the CTC begins to phase out when
their MAGI exceeds $400,000. The phase-out threshold is $200,000 for single
filers, heads of household, and married filing separately.
Q9. The CTC phase-out reduces the credit by what amount for each $1,000 (or
fraction thereof) of MAGI above the threshold?
A) $25
B) $50
C) $75
D) $100
Correct Answer: B
Rationale: The CTC is reduced by $50 for every $1,000 (or fraction thereof) of
MAGI exceeding the applicable threshold. This means that even $1 over the
threshold triggers a $50 reduction.
3
, Q10. Which of the following children meets the CTC Age Test?
A) A child who turned 17 on December 31 of the tax year
B) A child who turned 16 on December 31 of the tax year
C) A child who turned 18 on January 1 of the following year
D) A child who is 17 years old throughout the tax year
Correct Answer: B
Rationale: The Age Test requires the child to be under age 17 at the end of the
tax year. A child who turns 16 on December 31 is still 16 at the end of the year
and qualifies. A child who turns 17 on December 31 is 17 at the end of the year
and does not qualify.
Q11. What is the maximum Credit for Other Dependents (ODC) per qualifying
dependent for 2026?
A) $200
B) $500
C) $1,000
D) $1,700
Correct Answer: B
Rationale: The Credit for Other Dependents (ODC) is a nonrefundable credit of up
to $500 per qualifying dependent who does not meet the CTC requirements. This
includes dependents age 17 and older, dependents with ITINs, and certain
qualifying relatives.
Q12. Which of the following is NOT a requirement for the CTC Relationship Test?
A) The child must be a U.S. citizen
B) The child must be a son, daughter, stepchild, or foster child
C) The child must be a sibling or descendant of a sibling
D) The child must be related by blood, marriage, or adoption
Correct Answer: A
Rationale: The U.S. citizenship requirement is part of the Citizenship Test, not
the Relationship Test. The Relationship Test focuses on the familial relationship
between the taxpayer and the child. The child must be related by blood, marriage,
or adoption in one of the qualifying relationships.
Q13. A taxpayer's 19-year-old child is a full-time college student. Can the
taxpayer claim the CTC for this child?
A) Yes, because the child is a full-time student
4
