A qualifying child for purposes of the child tax credit must be all of the following.

1. Under age 17 at the end of 1999.
2. A citizen or resident of the United States.
3. Claimed as your dependent.
4. Your:
   1. Son or daughter,
   2. Stepson or stepdaughter,
   3. Adopted child,
   4. Grandchild, or
   5. Eligible foster child.

Adopted child.
A child placed with you by an authorized placement agency for legal adoption is an adopted child even if the adoption is not final.

Grandchild.
A grandchild is any descendant of your son, daughter, or adopted child and includes your great-grandchild, great-great-grandchild, etc.

Eligible foster child.
An eligible foster child is any child you cared for as your own and who lived with you as a member of your household for the entire year.

Previous | Next

Publication 17 | 1999 Tax Year Archives | Tax Help Archives | Home