Child Tax Credit
Your dependent must meet 5 conditions in order for you to receive the Child Tax Credit:
- Relation: He/she must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild).
- Age: He/she must have been under the age of 17 at the end of the tax year.
- Support: They did not provide more than half of their financial support.
- Residence: He/she must have resided with you for more than half of the year, with the exception of temporary absence such as school, vacation, medical treatment, etc.
- Status: He/she was a U.S. citizen, a U.S. national, or a resident of the United States. If the child was adopted, that child meets this requirement so long as you were a U.S. citizen, a U.S. national, or a resident of the United States.
The child cannot file a joint return for the year, but if they do, they must file it to claim a refund equivalent to their tax withheld.