The Child Tax Credit and the Child and Dependent Care Credit can both be claimed on the same return. They can be claimed on either Form 1040 (PDF), U.S. Individual Income Tax Return, or Form 1040A (PDF), U.S. Individual Income Tax Return. Please refer to the Form 1040 Instructions or the Form 1040A Instructions index for the Child Tax Credit. The referenced pages will explain who qualifies for the Child Tax Credit, and how to calculate it. Publication 503, Child and Dependent Care Expenses, has more information for the Child Care Credit.

References:

• Form 1040 Instructions
• Form 1040A Instructions
• Tax Topic 606, Child Tax Credit

Source: www.irs.gov