Qualifying Child Example

Mary and Ed's adopted daughter, Tina, turns 12 during the tax year. She lives with Mary and Ed all year and is a resident of the United States. Mary and Ed support Tina. Tina is a qualifying child for the child tax credit because she is:

• under 17
• a resident
• living with Mary and Ed
• not providing more than half of her own support
• Mary and Ed's adopted child