1111 Constitution Avenue, Nw, Washington, DC 20224

Vary by site.

No fees.

Children who qualify must: - Be under 17 at the end of the year. - Be the child, stepchild, eligible foster child, sibling, step sibling, half-sibling, or descendant of one of these (for example: a grandchild, niece, or nephew). - Provide no more than half of their own financial support during the year. - Have lived with the guardian for more than 6 months. - Be claimed as a dependent on the guardian’s taxes. - Not file a joint return with their spouse. - Be a US citizen, US national, or US resident alien. See website for more detailed information.

United States