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Feb 12,  · Taxpayers can now claim up to $8, in expenses for one child -- or up to $16, for two or more dependents. The American Rescue Act also increased the rate of return on the child care credit. Jan 31,  · Exceptions are allowed for adopted children. If a person intentionally claims someone he/she knows does not legally qualify as a dependent, he/she will likely owe the IRS additional taxes. He or she may also owe fines or penalties, or be charged with tax fraud. In the case of fraud, the penalties can be significant. Jan 18,  · The IRS said that 36 million families received the payments each month, or about 60 million children. Without the enhanced tax credit, an estimated 10 million children are at risk of falling below. Read more