Per Publication $4012($Rev$.10-2024$: This is a credit intended to reduce tax. This part of the credit isn$$t refundable. The credit is up to $$2,000$ PER QUALIFIYING CHILD $($THERE ARE TWO CHILDREN SO THIS WOULD EQUAL $$4000)$ and calculates automatically. Qualifying child: $1.$ Under age $17$ at the end of the tax year. $2.$ A U$.$S$.$ citizen or U$.$S$.$ national$1$ or resident alien of the United States. See Tab L$,$ Resident$/$NR Alien. $3.$ Child must be claimed as your dependent$\mathrm{.}24.$ Your: a$.$ child, adopted child, stepchild, eligible foster child, or a descendant of any of them b$.$ sibling, half sibling, stepsibling, or a descendant of any of them $($for example, your niece or nephew$)5.$ Didn$$t provide over half of his or her own support. $6.$ Lived with the taxpayer for more than half of the tax year. $($See exceptions to time lived with taxpayer in the Overview of the Rules for Claiming a Dependent chart in Tab C$,$ Dependents$).7.$ Must have a Social Security number that is valid for employment issued before the due date of the return, including extensions.