Requirements for the 2021 Child Tax Credit:
1) Age test
2) Relationship test
3) Support test
4) Dependent test - You must claim the child as a dependent on your tax return. Bear in mind that in order for you to claim a child as a dependent, he or she must:
- be your child (or adoptive or foster child), sibling, niece, nephew or grandchild;
- be under age 19, or under age 24 and a full-time student for at least five months of the year; or be permanently disabled, regardless of age;
- have lived with you for more than half the year; and
- have provided no more than half his or her own support for the year.
5) Citizenship test
6) Residence test - The child must have lived with you for more than half of the tax year for which you claim the credit. There are important exceptions, however:
- A child who was born (or died) during the tax year is considered to have lived with you for the entire year.
- Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military services or detention in a juvenile facility, are counted as time the child lived with you.
- There are also some exceptions to the residency test for children of divorced or separated parents.
7) Family income test
Also, dependent rules require that the dependent must have lived with you for more than half of the year. Temporary absences impact the residency rule and count as time lived with you. These include:
- School
- Vacation
- Business
- Medical care
- Military services
- Detention in a juvenile facility
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