Discussion:Child Tax Credit for Disabled Child 17 and Older?
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Discussion Forum Index --> Tax Questions --> Child Tax Credit for Disabled Child 17 and Older?
| 18 February 2007 | |
| My client has a child who is totally disabled but has reach the age of 17, can they still claim the Child Tax Credit? It is my impression that the qualifying child rules follow those set for dependents, which if that is correct would allow my client to claim their disabled child. | |
| 18 February 2007 | |
| Take a look at Sec. Sec 24(c)(1) which says "The term “qualifying child” means a qualifying child of the taxpayer (as defined in section 152(c) ) who has not attained age 17." With regard to the disability factory, the Conference Committee Report for the Working Families Relief Act of 2004 says "The age limitation under the Senate amendment retains the present-law requirement that the child must be under age 17, regardless of whether the child is disabled." -- Larry Hess, CPA, Albuquerque, NM - Talk to me | |
| 19 February 2008 | |
| LHHESSCPA,
just wanted to say thanks for such a terrific response. Just helped me out | |
| 19 February 2008 | |
| He qualifies as a child for EIC purposes, but not CTC purposes. | |
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