![]() ![]() This credit is now known as the Clean Vehicle Credit. The credit for new qualified plug-in electric drive motor vehicles has changed. Taxpayers may find more information on Child tax credits in the Instructions for Schedule 8812 (Form 1040). If a taxpayer is married filing a joint return, one spouse must be at least age 25 but under age 65 at the end of 2023. To claim the EITC without a qualifying child in 2023, taxpayers must be at least age 25 but under age 65 at the end of 2023. The enhancements for taxpayers without a qualifying child implemented by the American Rescue Plan Act of 2021 will not apply for tax year 2023. A child must be under age 17 at the end of 2023 to be a qualifying child.Ĭhanges to the Earned Income Tax Credit (EITC).
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