Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 23

You can claim the credit only for a “qualifying child.” There are 5 tests for a qualifying child and you must meet all of them. A qualifying child who meets the 5 tests:

1 Age test. The child must be under age 18 by the end of the 2021. This age limit applies even if a child is disabled (but such an older child may be a qualifying dependent explained later).

2 Residence test. The child must have the same principal residence as you for more than half the tax year. There are some exceptions in certain cases for a child of divorced or separated parents, a kidnapped child, temporary absences, and for a child who is born or dies during the year.

3 Support test. The child does not provide more than half of his or her support.

4 Social Security number. No credit is allowed unless the child has a Social Security number. The Social Security number must be issued on or before the due date of your return. A Social Security card that is labeled “not valid for employment” (i.e., it is only good for purposes of receiving federal benefits, such as Medicaid) is not treated as a valid Social Security number for purposes of the child tax credit.

5 Nationality. The child must be a U.S. citizen or national, or a resident of the United States. The person can't be a resident of Canada or Mexico.