matt-ward
New Member

Deductions & credits

I read pub 503 that lists the tests you must to claim the credit.  The first test is a "qualifying person test".  This states "A qualifying person is ... Your qualifying child who is your dependent and who was under age 13".   So this seems to say that the child has to be your dependent to claim.  In that example given by Valkyr47 he states that the mum claims the child as a dependent.  Does that change the answer?