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 2001.
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, 2001. 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 2001.

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 2001. A child who was born or died in 2001 is considered to have lived with you for all of 2001 if your home was the child's home for the entire time he or she was alive.

Kidnapped child. A kidnapped child is treated as a qualifying child for the child tax credit if the child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. This treatment applies for all years that the child remains kidnapped. However, the last year this treatment can apply is the earlier of:

1. The year the child is determined to be dead, or
2. The year the child would have reached age 17.

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