The Claiming of Children on U.S. Tax Returns

39 Pages Posted: 7 Jan 2025 Last revised: 15 Jan 2025

See all articles by Geoffrey Gee

Geoffrey Gee

Government of the Commonwealth of Australia - Department of the Treasury

Jacob Goldin

University of Chicago Law School

Joseph Gray-Hancuch

U.S. Department of the Treasury

Ithai.Lurie@treasury.gov Lurie

U.S. Department of the Treasury

Vedant Vohra

University of California, San Diego (UCSD)

Multiple version iconThere are 2 versions of this paper

Date Written: January 06, 2025

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 U.S. children are claimed on tax returns. Unclaimed children are disproportionately concentrated in lower income households and are more likely to live in Black and Hispanic neighborhoods.

Suggested Citation

Gee, Geoffrey and Goldin, Jacob and Gray-Hancuch, Joseph and Lurie, Ithai.Lurie@treasury.gov and Vohra, Vedant, The Claiming of Children on U.S. Tax Returns (January 06, 2025). University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2025-06, Available at SSRN: https://ssrn.com/abstract=5084709 or http://dx.doi.org/10.2139/ssrn.5084709

Geoffrey Gee

Government of the Commonwealth of Australia - Department of the Treasury ( email )

Jacob Goldin (Contact Author)

University of Chicago Law School ( email )

Joseph Gray-Hancuch

U.S. Department of the Treasury ( email )

Ithai.Lurie@treasury.gov Lurie

U.S. Department of the Treasury ( email )

Vedant Vohra

University of California, San Diego (UCSD) ( email )

9500 Gilman Drive
Mail Code 0502
La Jolla, CA 92093-0112
United States

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