2. Who Qualifies? Age, Relationship, and Residency Rules
To qualify for the Child Tax Credit in 2025, the child must meet specific criteria. First, the age requirement: your child must be under 17 by year-end. This is a consistent standard for eligibility under the tax law.
Relationship status is also pivotal. The child can be a biological, adopted, or stepchild. Other eligible children include foster children or siblings for whom you are the main caregiver. This ensures the credit supports a range of family dynamics.
Residency rules further stipulate that the child must live with you in the U.S. for over half the year. This ensures the benefit aligns with those who are U.S. residents. Keep these criteria in mind:
- Under age 17 by December 31
- Must be your dependent, living with you
- Relationship can be biological, adopted, or by care guardianship