Tax Trails - Child Tax Credit |
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You may be entitled to a child tax credit for each of your qualifying children.
For purposes of the child tax credit a qualifying child is:
- Under age 17, at the end of the calendar year
- A U.S. Citizen, U.S. National or a U.S. Resident
- Your
- son or daughter
- stepson or stepdaughter
- adopted child, or a child who is lawfully placed with you for legal adoption
- eligible foster child
- brother, sister, step-brother, step-sister
- or a descendant of any of the above
- An individual who has the same principal place of abode as you do for more than one-half of the tax year
- An individual who has not provided more than one-half of his or her own support for the calendar year in which your tax year begins,and
- An individual who is your dependent (unless a specific exception listed on Form 8901 applies).
Is your child a qualifying child?
Yes | No
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Page Last Reviewed or Updated: November 20, 2008