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IRS Pub. 17, Your Federal Income Tax

Qualifying Child

This is archived information that pertains only to the 1998 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

You may be entitled to a child tax credit for each of your qualifying children.

A qualifying child is:

  1. Under age 17,
  2. A citizen or resident of the United States,
  3. Someone you can claim as a dependent, and
  4. Your:
    1. Son or daughter,
    2. Stepson or stepdaughter,
    3. Grandchild, or
    4. Eligible foster child.

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. A foster child is a child you care for as your own. A foster child must live with you as a member of your household for the entire year to qualify as your dependent.

In addition to being a member of your household, the foster child must also meet the other exemption tests. These tests, citizenship, joint return, gross income and support, are explained in chapter 3.

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