Question

Based on the facts below, can Bob and Ellen take a child tax credit for their daughter Amy, and nephew Nigel on their 2018 income tax returns? Why or why not? Amy is 23 years old, attends CSULA, receives 60% of her support from her parents, and lived at home for 7 months of 2018 Nigel is 30 years old, was paralyzed after a car accident, lived with Bob and Ellen for 8 months of 2018 and receives 60% of his support from them

Answer 1

There ar various rule for claiming child tax creit:
1) He must be your child whether own, step child or adopted
2) He must not provide more than 50% of support for himself
3) he must be dependent so he must be a) be under age 19 or
age 24 if he is a full time student or permanently disabled
4) He must have lived for more than half year with his parents
Amy
Amy is 23 years old and a full time student and gets 60% of support from her parents
and has lived for 7 months. So she qualifies for child tax credit
Nigel is 30 but paralyzed (so no age criterio applicable to him), has lved for more than
6 months and gets 60% support from parents hence qualifies for cild tax credit
So both Amy and Nigel qualifies for child tax credit.