
Dawn L
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Qualifying Child
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),
Was under age 17 at the end of 2007,
Did not provide over half of his or her own support for 2007,
Lived with you for more than half of 2007 (see Exceptions to time lived with you below), and
Was a U.S. citizen, a U.S. national, or a U.S. resident alien. If the child was adopted, see Adopted child below. |