1999 Tax Help Archives  

Pub. 17, Chapter 35 - Child Tax Credit

Qualifying Child

This is archived information that pertains only to the 1999 Tax Year. If you
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A qualifying child for purposes of the child tax credit must be all of the following.

  1. Under age 17 at the end of 1999.
  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.

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 lived with you as a member of your household for the entire year.

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