That would be correct.
The credit is based on the age of the child on December 31 of the tax year.
Most all age requirements are based on the last day of the year.
"Age test - To qualify, a child must have been under age 18 at the end of the year. Increased credit amounts are available for children under age 6 if certain family income tests are met."
Link with more information.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
