Entering dependents for Form 1040 in ProSeries

To qualify as a dependent, an individual must be either:

• A qualifying child who also meets the citizenship or residency test or
• A qualifying relative who satisfies the member of household support, gross income, joint return and citizenship or residency tests.

From the Federal information worksheet, scroll to Part III or select the Quickzoom at the top of the page for Dependent Information.

In Part III, you can enter:

• First name/Last name
• Social Security Number
• Relationship
• Date of birth
• Date of death
• Age
• Earned Income credit status
  • E – Qualifying child
  • H – Qualifying child but also qualifies another person for EIC
  • S – Student age 19 to 23 and younger than taxpayer or spouse
  • D – Disabled child age 19 or older or disabled child older than taxpayer or spouse
  • N – Non-qualifying person
• Dependent identity protection PIN (Electronic filing only)
• Months lived with taxpayer
• Qualified child/dependent care expenses
• Dependent code
  • L – Dependent child who lived with the client
  • N – Dependent child who did not live with the client due to divorce or separation
  • O – Other dependent
  • Q – Not a dependent but is a qualifying person for the earned income credit and/or the credit for the child and dependent care expenses
• Education tuition and fees

If a dependent qualifies for the American Opportunity or Lifetime Learning credits, mark the Edu tuition and Fees checkbox. The names and social security number will transfer to the Dependent Student Information Worksheet. Enter the qualified education expenses on the Dependent Student Information Worksheet.

How do I show that a nondependent child qualifies for the EIC, Child Tax Credit, or the Credit for Child Dependent Care Expenses?

To show that a child qualifies for the Earned Income Credit (EIC), Child Tax Credit, or the Credit for Child Dependent Care Expenses without claiming them as a dependent, follow these steps:

1. Go to the Federal Information Worksheet.
2. Scroll down to Part III.
3. Input code Q for each child that qualifies for a credit but is not a dependent on the return.
   • Marking code Q will default to checking the box for Not qualified for Child Tax Credit. This is because the child must be claimed as a dependent to be eligible for the Child Tax Credit.

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.