Permanent linkYou may qualify for a credit of
up to $1,000 for each qualifying child under age 17 at the end of the year. A
qualifying child is your child, stepchild, adopted child, eligible foster child
or descendent of such, or your sibling, stepsibling or descendent of such. The
individual must have lived with you, or the custodial parent, for more than
half of the year, must not have provided more than half of their own support,
and must be claimed as a dependent by you. Generally, the child must be a U.S.
citizen or a U.S. national or resident for some part of the year.