Internal Revenue Service United States Department of the Treasury
Module 8: Claiming Child Tax Credit and Additional Child Tax Credit

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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


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