Qualifying Child

To be eligible to claim the child tax credit, the taxpayer must have at least one qualifying child. To determine whether a child meets the criteria of qualifying child for the child tax credit or additional child tax credit, begin by reviewing the Marital Status and Household Information section of the taxpayer's intake and interview sheet. Use the interview techniques and tools discussed in the Screening and Interviewing lesson to determine if the child qualifies. To qualify, the child must:

• Meet the relationship criteria
• Meet the age criteria
• Not have provided over half of his or her own support
• Have lived with the taxpayer for more than 6 months of the tax year (remember the special rules for divorced or separated parents or parents who live apart)
• Be a U.S. citizen, U.S. national, or resident of the U.S.

For a more detailed version of these criteria, refer to the Child Tax Credit Interview Tips in Volunteer Resource Guide (Tab G).

Ed's son, Jeff, turned 17 on December 30, 2011. He is a citizen of the United States and has a valid SSN. According to the child tax credit rules, he is not a qualifying child for the child tax credit because he was not under the age of 17 at the end of 2011.