The Child Tax Credit may save taxpayers up to $1,000 for each eligible qualifying child. A child must meet several conditions in order to qualify for the child tax credit. A list of the conditions is below: Age. The child must have been under age 17 at the end of 2015. Relationship. The child must be the taxpayer’s son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, or half sister. The child may also be a descendant of any of these individuals. A qualifying child can also include the taxpayer’s grandchild, niece or nephew. Adopted children always qualify
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