Child Tax Credit Eligibility
In order to claim child tax credits, you need to check the child tax credit eligibility rules to
see if you have a qualifying child or children who qualify you to claim the child tax credits. Then you can
calculate the amount of child tax credit you can claim.
What is a qualifying child for child tax credit?
A qualifying child for the child tax credit is your:
son, daughter, stepchild, foster child,
brother, sister, stepbrother, stepsister
descendant of any of them (such as grandchild, great grandchildren, great great grandchildren)
Is an adopted child a qualifying child eligible for child tax credit?
An adopted child is always treated as your own child, even if the adoption is not final but the
child is placed with you by an authorized placement agency for legal adoption.
Child tax credit eligibility rules
The child must be a citizen or resident of the United States, or US National.
The child must be under age 17 at the end of the tax year. That
means the child has to be 16 or younger on December 31 of
the tax year. Generally, you must claim the child as your dependent.
The child must have lived with you for more than half of the tax
year. There is an exception for children of divorced or separated parents. The noncustodial parent could claim the
child as a dependent and claim the child tax credit. A qualifying child who was born or who died during the tax
year is considered to have lived with the you for the entire year if your home was the child's home for the entire
time he or she was alive.
The child cannot provide more than half of his or her own total support for the tax year.