Which Children Qualify?

To qualify for the child tax credit, a child must:

• Be 16 years old or under at the end of the tax year (Born on or after 2008)
• Have not provided over half of his or her own support
• Have lived with the taxpayer for more than half of the tax year
• Be a citizen or resident of the United States. Under the Tax Cuts and Jobs Act, the child must have a valid Social Security number by the due date of the return.
• Be the taxpayer's:
  • Son or daughter
  • Stepson, stepdaughter, or adopted child
  • Brother or sister
  • Eligible descendent of any of the above, or
  • Eligible foster child

TIP: For more information about qualified child requirements for the additional child tax credit, see the child tax credit lesson in the basic course.