What are the requirements for a taxpayer to claim the Child Tax Credit?

The requirements to claim the Child Tax Credit include that the child must be under 17 at the end of the tax year and meet certain support criteria. Specifically, this means that the child must not have provided more than half of their own support during the year and must be a dependent of the taxpayer. This age limit ensures that the credit is targeted toward families with younger dependents, aligning with the intended support for children who are still in school or very young.

In contexts relating to tax credits, support criteria are essential since they help determine the financial responsibility the taxpayer has for the specified child. A valid Social Security number, which is also mentioned in another option, is necessary for claiming the Child Tax Credit, but the age requirement paired with support criteria is a more fundamental condition directly related to eligibility. Other options that extend the age limit beyond 17 are incorrect as they do not reflect the IRS guidelines for the Child Tax Credit.