
- The child is related to the taxpayer as a daughter, son, adopted child, stepchild, foster child, sister or brother or descendant such as a nephew, niece or grandchild.
- The child was under the age of 17 at the end of the year (i.e. the child is 16 or younger.)
- The child lived with the taxpayer for over half of the tax year.
- The child provided under half of their own financial support.
- The child is a U.S. citizen, or a dependent that is not a U.S. citizen but has lived in the U.S. and is a resident.
- The child meets criteria as a dependent of the taxpayer as described above.
Phaseouts and Income Limitations
Like other credits, the child tax credit is gradually reduced based upon taxpayer income. Reduction begins at the following levels:- $75,000 for head of household, single and qualifying widow/widower tax filers
- $55,000 for married couples who are filing separately