The Claiming of Children on US Tax Returns

Geoffrey Gee, Jacob Goldin, Joseph Gray-Hancuch, Ithai Z. Lurie and Vedant Vohra

National Tax Journal, 2026, vol. 79, issue 1, 51 - 71

Abstract: Tax benefits tied to children form a central component of the social safety net in the United States. To participate in these programs, taxpayers must claim a child on their tax return. We study the claiming of children on tax returns by drawing on health insurance information returns to establish the presence of children in the United States. We estimate that the vast majority of insured children (approximately 95 percent) and a significant majority (between 88 and 97 percent) of all US children are claimed on tax returns. Unclaimed children are disproportionately concentrated in lower-income households.

Date: 2026
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