Which of the following is NOT a qualification for the Child Tax Credit?

The Child Tax Credit has specific qualifications that must be met in order to claim the credit. Among these, one important aspect is the age of the qualifying child. While it is true that the child must generally be under the age of 17, the claim that the qualifying child must be under the age of 19 is incorrect for the purpose of this credit. The criteria set forth determine that children older than 16 do not qualify as dependent children for the Child Tax Credit, emphasizing the correct age limit.

In this context, other qualifications do indeed establish eligibility for the credit. Having a qualifying child, the requirement that the child must be claimed on the taxpayer’s return, and the necessity that the child is a U.S. citizen or resident are all integral components of qualifying for the Child Tax Credit. Therefore, these requirements align properly with the IRS guidelines for receiving the credit, highlighting why the age limit provided in the incorrect option stands out from the valid qualifications.