He qualifies in that he is considered to have lived with you all 12 months, not just since he was born.
- Qualification - A qualifying child for this credit is someone who meets the
qualifying criteria of six tests: age, relationship, support, dependent,
citizenship, and residence.
- Age Test - To
qualify, a child must have been under age 17 – age 16 or younger – at the end of 2018.
- Relationship Test - To claim a child for purposes of the Child Tax Credit, they
must either be your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister or a descendant of any of these
individuals, which includes your grandchild, niece or nephew. An adopted
child is always treated as your own child. An adopted child includes a
child lawfully placed with you for legal adoption.
- Support Test - In order to claim a child for this credit, the child must
not have provided more than half of their own support.
- Dependent Test - You must claim the child as a dependent on your federal tax
return.
- Citizenship Test - To meet the citizenship test, the child must be a U.S.
citizen, U.S. national, or U.S. resident alien.
- Residence Test - The child must have lived with you for more than half of
2018. There are some exceptions to the residence test, which can be found
in IRS Publication 972, Child Tax Credit.