Dependent child

You can receive Working for Families Tax Credits payments for each "dependent child". Dependent children are all children in your care who are:

• 18 years or younger, and
• financially dependent. This means children you support financially who don't:
  • work more than 30 hours a week, or
  • receive a student allowance, a benefit or other government assistance.

Children aged 18 years of age must be attending either secondary school or tertiary education and not financially independent. You will receive payments up to the end of the calendar year (31 December) in which the child turns 18, or the date the child becomes financially independent, whichever is the earlier.

Principal child carer

The principal child carer is the eligible parent or the person responsible for the day to day care of the children. It is not someone who cares for the children part-time or who works as the child minder.

Your age

You must be aged 16 or older.

Residency

You must meet at least one of the following residency requirements:

• You are both a New Zealand resident and a New Zealand tax resident and have been in New Zealand continuously for at least 12 months at any time.
• You are caring for a child who is both present and resident in New Zealand.