To claim the Child Tax Credit, what age must the qualifying child be at the end of the year?

To claim the Child Tax Credit, the qualifying child must be under 17 years of age at the end of the tax year. This means that the child must not have reached their 17th birthday by December 31 of that year. The credit is designed to provide financial support to families with children, and the age threshold is a crucial factor in determining eligibility.

Being under 17 ensures that the credit is targeted towards families with younger children, who are often in need of more financial support as they manage childcare, education, and related expenses. This age limit reflects the legislative intent to assist families during critical early years of development.

The other age limits presented in the choices do not align with the established regulations for the Child Tax Credit, making them incorrect options for qualification.