I appreciate this is an old thread, but I have been trying to easily reconcile who is a Qualifying Child, AND eligible for CTC; here is what I can up with (and the rules for HOH are even more complicated to reconile)
Qualifying Child: (must meet all criteria)
1)Age Test: Under 19 years old (or under 24 and a full-time student) or disabled
2)Relationship Test: Bio, step or foster child, or bio, step or half sibling, incl. descendants of these children or these siblings
3)Residency Test: Child lived with taxpayer for at least six months of the year
4)Support Test: Child did not provide more than half of their own support; not married
5) Citizen / Resident test: Must be US Citizen or Resident Alien or resident of Canada or Mexico
To be eligible for the Child Tax Credit, these criteria must be met
- Meet all criteria of Qualifying Child; plus:
- Age Test: under 17 years old
- Resident test: Must Be a US Citizen or Resident Alien
- Have a Social Security Card eligible for employment
So while indivuals ages 17-23 can be a Qualifying Child and they can reside in Mexico or Canada, they are not eligible for the child tax credit; however they are eligle for the up to $500 other dependent tax credit.
