A qualifying child for purposes of the child tax credit is a child who:
Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example your grandchild, niece, or nephew),
Was under the age of 17 at the end of the year,
Did not provide over half of his or her own support for the year,
Lived with you for more than half of the year (see Exceptions to Time Lived With You),
Is claimed as a dependent on your tax return, and
Was a U.S. citizen, a U.S. national, or a U.S. resident alien.
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