I don't interpret this the same way DoninGA has:4) Dependent test - You must claim the child as a dependent on your tax return. Bear in mind that in order for you to claim a child as a dependent, he or she must:be your child (or adoptive or foster child), sibling, niece, nephew or grandchild;be under age 19, or under age 24 and a full-time student for at least five months of the year; or be permanently disabled, regardless of age;have lived with you for more than half the year; andhave provided no more than half his or her own support for the year.

Question

Child Tax Credit

Forum|Forum|4 years ago
March 16, 2022
2 replies
0 views

I don't interpret this the same way DoninGA has:

4) Dependent test - You must claim the child as a dependent on your tax return. Bear in mind that in order for you to claim a child as a dependent, he or she must:

be your child (or adoptive or foster child), sibling, niece, nephew or grandchild;
be under age 19, or under age 24 and a full-time student for at least five months of the year; or be permanently disabled, regardless of age;
have lived with you for more than half the year; and
have provided no more than half his or her own support for the year.

DoninGA

Employee

The permanently and totally disabled section of the Qualifying Child rules is only to claim a disabled child age 19 or older using the Qualifying Child rules and not the Qualifying Relative rules.

For the Child Tax Credit the child must be under the age of 18.

IRS Schedule 8812 Instructions - https://www.irs.gov/pub/irs-pdf/i1040s8.pdf

Enhanced child tax credit. For 2021, the child tax credit applies to qualifying children who have not attained age 18 by the end of 2021.