Which Children Qualify?

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

• Be under age 17 at the end of 2011
• Have not provided over half of his or her own support for 2011
• Have lived with the taxpayer for more than half of 2011
• Be a citizen or resident of the United States
• Be the taxpayer's:
  • Son or daughter
  • Stepson, stepdaughter, or adopted child
  • Brother or sister
  • Eligible descendent, or
  • Eligible foster child