ICC 1: Incapacitated Child Tax Credit Form 1

What is Form ICC 1 (Incapacitated Child Tax Credit)?

The Incapacitated Child Tax Credit is available to a parent, or a guardian who has custody and maintains the child, when the child is permanently incapacitated by a mental or physical infirmity. Revenue's page gives it as EUR 3,800 for 2026, and it is divided between people when more than one maintains the child.

Form ICC 1 is your part of the claim. The child's medical practitioner completes and signs Form ICC 2, and the two go to Revenue together. PAYE customers can also claim in myAccount by uploading the ICC 2, and self-assessed taxpayers claim in their tax return.

FileIt fills Revenue's three-page ICC 1, ticks the Yes and No boxes, checks that the years claimed fall within the four-year limit, and saves the result in your vault. You sign it and send it with the ICC 2 yourself.

Who needs to fill out Form ICC 1 (Incapacitated Child Tax Credit)?

• Parents of a child who is permanently incapacitated.
• Guardians who have custody of the child and maintain them at their own expense.
• Parents of an adult child whose incapacity began before 21 or during full-time education or training.

When to use Form ICC 1 (Incapacitated Child Tax Credit)

• When you first claim the credit, with the doctor's ICC 2.
• To claim earlier years you missed, up to four years back.
• Each year Revenue asks, or when your circumstances change.

What you need before you start

• Your name, address and PPSN.
• The child's name, address if different, date of birth, PPSN and relationship to you.
• The tax years you're claiming, if not the current one.
• Details of anyone else maintaining the child and what each of you contributes.
• For a child 18 or over, the school or training employer when the incapacity arose.
• Form ICC 2 completed by the child's doctor.

What’s on Form ICC 1 (Incapacitated Child Tax Credit)

The 2025 edition has 3 pages. FileIt asks for it in 6 parts, and it is signed by Claimant (parent or guardian):

1. Section A: Claimant detailsClaimant (parent or guardian)
2. Section B: Child's detailsClaimant (parent or guardian)
3. Other person maintaining the childClaimant (parent or guardian)
4. Child aged 18 and overClaimant (parent or guardian)
5. Refunds: bank details (SEPA)Claimant (parent or guardian)
6. DeclarationClaimant (parent or guardian)

How to fill out Form ICC 1 (Incapacitated Child Tax Credit), step by step

1 Section A: you

Your name, address and PPSN.

2 Section B: the child

Name, address, date of birth, PPSN, relationship, custody if you aren't the parent, and whether the incapacity is permanent.

3 Years claimed

Up to four earlier tax years. Leave them blank for a current-year claim.

4 Shared maintenance

If someone else also maintains the child: their name, address, PPSN and the yearly amounts each of you contributes.

5 Child aged 18 and over

The school or employer at the time the incapacity arose.

6 Refunds and declaration

Optional bank details, then the date, email and phone beside your signature.

Common mistakes to avoid

• Sending ICC 1 without the medical practitioner's ICC 2.
• Claiming both this credit and the Dependent Relative Credit for the same child.
• Listing a year more than four years back.
• Not saying when someone else also maintains the child.

After you fill it out

Sign the declaration and send ICC 1 with the ICC 2 to your Revenue office. FileIt doesn't send them.

Keep both forms and the child's medical reports in your FileIt vault.

Watch for an updated tax credit certificate, or a refund for earlier years.

Form ICC 1 (Incapacitated Child Tax Credit): frequently asked questions

Official sources

• Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/incapacitated-child-tax-credit-claim-form-1.pdf
• Official instructions and guidance: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/incapacitated-child-credit/index.aspx
• Edition shown on this page: RPC019729_EN_WB_L_1 (PDF of October 2025) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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