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Ask A CPA - Child Tax Credit

Child Tax Credit - Qualifying Requirements

A qualifying child for purposes of the child tax credit is a child who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew) and was under age 17 at the end of the current year, Did not provide over half of his or her own support for the current year, Lived with you for more than half of the current year Is claimed as a dependent on your return, Does not file a joint return for the year Was a U.S. citizen, a U.S. national, or a U.S. resident alien.

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