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Grandparents Claiming Grandchildren for Tax Benefits: An Analysis of Over-napping Generations

Author

Listed:
  • William C. Boning
  • Adam J. Cole
  • Emily Horton
  • Laura Kawano
  • Sara LaLumia
  • Shanthi Ramnath
  • Caroline Weber

Abstract

We study grandparents claiming grandchildren on tax returns as dependents and for the Child Tax Credit (CTC) and Earned Income Tax Credit (EITC). Grandparents claimed roughly 2.1 million children as dependents on federal income tax returns for 2018. Grandparent-headed households with a dependent child were more likely to claim the CTC and EITC than parent-headed households with a dependent child. The prevalence of grandparents claiming grandchildren on tax returns has declined sharply over time. We explore how the interaction of tax rules with family living arrangements and income might explain these patterns.

Suggested Citation

  • William C. Boning & Adam J. Cole & Emily Horton & Laura Kawano & Sara LaLumia & Shanthi Ramnath & Caroline Weber, 2025. "Grandparents Claiming Grandchildren for Tax Benefits: An Analysis of Over-napping Generations," National Tax Journal, University of Chicago Press, vol. 78(3), pages 789-814.
    • Handle: RePEc:ucp:nattax:doi:10.1086/736598
    DOI: 10.1086/736598
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