Incapacitated Child Tax Credit

Overview

The Incapacitated Child Tax Credit is available to the parent or guardian of a child:

  • who is permanently incapacitated, either physically or mentally
  • and
  • where there is a reasonable expectation that the child will be unable to maintain themselves when over 18.

If you have more than one child who is permanently incapacitated, you may claim a credit for each child. If a child is maintained by more that one person, the tax credit is divided between them. 

Next: How do you qualify for Incapacitated Child Tax Credit?