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The Claiming of Children on U.S. Tax Returns

Author

Listed:
  • Geoffrey Gee
  • Jacob Goldin
  • Joseph Gray-Hancuch
  • Ithai Lurie
  • Vedant Vohra

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

  • Geoffrey Gee & Jacob Goldin & Joseph Gray-Hancuch & Ithai Lurie & Vedant Vohra, 2024. "The Claiming of Children on U.S. Tax Returns," NBER Working Papers 33277, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:33277
    Note: CH PE
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • I13 - Health, Education, and Welfare - - Health - - - Health Insurance, Public and Private
    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty

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