What age must a qualifying child be under to be eligible for the Child Tax Credit?

To qualify for the Child Tax Credit, a child must be under the age of 17 at the end of the tax year. This means that they need to be 16 or younger on December 31 of the tax year for which the claim is being made. Therefore, saying that a qualifying child must be under age 17 is accurate as it encompasses all children who are 16 years old or younger, ensuring that families with younger dependents receive this tax benefit.

The other options do not align with the established guidelines for the Child Tax Credit. For instance, being under age 15 or age 18 excludes potential beneficiaries who would be eligible at ages 15 and 17 respectively. Similarly, stating under age 19 includes children who are too old by the IRS standards for this specific credit. Thus, the requirement clearly limits eligibility to those under age 17.