Reject Code: IND-116-01
For each dependent listed in 'DependentDetail' on the return with 'EligibleForChildTaxCreditInd' checked, the dependent must be under 17 years old. If the dependent is ineligible for the Child Tax Credit, you may still qualify for the 'Credit for Other Dependents' if you meet the requirements for that credit.

Reject Code IND-116 occurs when a dependent does not meet the eligibility requirements for the Child Tax Credit. The reject will include "Additional Information," followed by the last four digits of the dependent's SSN.

The IRS verifies names, SSNs, and birth years through the Social Security database. The birth year is used to determine the taxpayer's, spouse's, or dependent's age to determine eligibility for credits with age requirements, like the Child Tax Credit or Earned Income Credit.

To qualify for the Child Tax Credit, dependents must be under 17 for the entire tax year. This reject suggests the IRS believes the dependent is too old to qualify.

If you receive this reject, first check that the dependent’s birth year has been entered correctly. The birth year is crucial, as it determines the age as of December 31 of the tax year.

If the birth year is correct in the return, the issue may lie with incorrect data in the Social Security Administration’s records. In that case, the taxpayer should contact the SSA to have the information corrected, which will update the IRS database.

It can take some time for the IRS database to reflect the corrected information. To resolve the reject, the taxpayer can follow the steps above, then either resubmit the return electronically or mail a printed version.

Regardless of the method, the return cannot be e-filed, and the credits cannot be applied until the IRS data is corrected.

Keep in mind that this reject can occur even if the taxpayer has filed successfully in previous years, as the age mismatch did not affect the credit eligibility at the time. For instance, if the IRS e-file database shows the dependent is 17 this year (instead of 16, as reflected on the birth certificate and in the return), the return will be rejected because the IRS deems the dependent ineligible for the Child Tax Credit. While the dependent may have been eligible in prior years, the mismatch in the database was not flagged until now.