Qualifying Child

A qualifying child for purposes of the child tax credit must be all of the following.

1. Under age 17 at the end of 2000.
2. A citizen or resident of the United States.
3. Claimed as your dependent.
4. Your:
   1. Son or daughter,
   2. Stepson or stepdaughter,
   3. Adopted child,
   4. Grandchild, or
   5. Eligible foster child.

Example. Your son turned 17 on December 30, 2000. He is a citizen of the United States and you claimed him as a dependent on your return. He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2000.

Adopted child. A child placed with you by an authorized placement agency for legal adoption is an adopted child even if the adoption is not final.

Grandchild. A grandchild is any descendant of your son, daughter, or adopted child and includes your great-grandchild, great-great-grandchild, etc.

Eligible foster child. An eligible foster child is any child you cared for as your own and who is:

1. Your brother, sister, stepbrother, stepsister, or
2. A descendent (such as a child) of your brother, sister, stepbrother, stepsister, or
3. A child placed with you by an authorized placement agency.

In addition, the child must have lived with you for all of 2000. A child who was born and died in 2000 is considered to have lived with you for all of 2000 if your home was the child’s home for the entire time he or she was alive.

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