Common questions about entering dependents in ProConnect Tax

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How do I indicate the taxpayer was claimed by someone else?

1. Go to Input Return ⮕ General ⮕ Client Information
2. Select Taxpayer Information.
3. In Dependency Status:
   • Select Taxpayer could be dependent if the taxpayer can be claimed as a dependent on another person's tax return but is not listed as a dependent in the Exemptions section on another person’s tax return. OR
   • Select Taxpayer claimed as dependent if the taxpayer is claimed as a dependent on another person’s tax return (i.e. listed as a dependent in the Exemptions section on another person’s tax return).

Note: Either selection disallows the taxpayer's personal and dependent's exemptions on Form 1040 and limits the standard deduction according to the Standard Deduction Worksheet in the Form 1040 instructions. Selecting Taxpayer claimed as dependent also disallows the education credits, student loan interest deduction, and retirement savings contributions credit.

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Requirements for claiming a qualifying relative as a dependent:

Unlike a qualifying child, a qualifying relative can be any age. There's no age test for a qualifying relative.

There are four tests that must be met for a person to be your qualifying relative:

1. The person can't be your qualifying child or the qualifying child of any other taxpayer.
   • There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children.
2. The person either (a) must be related to you in one of the ways listed under relatives who don't have to live with you, or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
3. The person's gross income for the year must be less than $4,050.
   • There's an exception if the person is disabled and has income from a sheltered workshop.
4. You must provide more than half of the person's total support for the year.
   • There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children.

For additional information, refer to IRS Pub. 17.

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Troubleshooting diagnostic ref. 45608 in ProConnect Tax - Dependent excluded from child tax credit due to invalid SSN

When working on an Individual return, you may encounter the following diagnostic:

• Dependent #: Doesn't qualify for the Child Tax Credit and/or Additional Child Tax Credit because the child doesn't have a valid SSN. However, dependents with ITINs or ATINs qualify for the $500 credit for other dependents. (ref. #45608)

This diagnostic is triggered when a qualifying dependent has been excluded from the Child Tax Credit calculation due to a missing or invalid SSN, or when a valid ITIN, or ATIN is present and they qualify for the $500 credit for other dependents instead.

Follow these steps to clear the diagnostic if a valid SSN should be present:

1. Go to Input Return ⮕ General ⮕ Dependents.
2. Enter a valid SSN, ATIN, or ITIN in the Social Security # field.

If a valid ITIN or ATIN has been entered, this diagnostic is informational to make sure you've noticed the change in treatment. In this situation, the diagnostic won't clear and can be ignored.

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What's new for tax year 2025:

• Requirements for claiming the CTC (child tax credit) or ACTC (additional child tax credit) have changed this year to require social security numbers:
  • Beginning in tax year 2025, you, or your spouse if filing jointly, must have a social security number to claim the CTC or ACTC on the original or amended return.
    • If you are filing a joint return, only one spouse is required to have an SSN issued by the due date of your return in order to be eligible for the CTC and ACTC. The other spouse may have an ITIN, but it must have been issued on or before the due date of the return.
  • The required SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date of your 2025 return (including extensions).
  • If you have a qualifying child who does not have the required SSN, you can’t use the child to claim the CTC or ACTC on either your original or an amended 2025 return.
  • If your qualifying child doesn't have the required SSN, but has another type of taxpayer identification number, you may be able to claim the Other Dependent Credit for that child.
• The maximum amount of child tax credit for each qualifying child increased to $2,200.

Review the draft IRS instructions for Form 8812 for more information.

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