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Child tax credit. You may be able to take this credit if you have a
qualifying child.
A qualifying child for purposes of the child tax credit is a child who:
•
Was under age 17 at the end of 2012.
•
Is your son, daughter, stepchild, foster child, brother, sister, stepbrother
, stepsister, half brother, half sister, or a descendant of any of them (for
example, your grandchild, niece, or nephew).
•
Is a U.S. citizen, a U.S. national, or a resident alien.
•
Did not provide over half of his or her own support for 2012.
•
Lived with you more than half of 2012. Temporary absences, such as for
school, vacation, or medical care, count as time lived in the home.
•
Is claimed as a dependent on your return.
【在 f*******n 的大作中提到】 : 问题不是关于dependent
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