Child tax credit

[NotEasy]

Does the legal guardian (not parent) of a 14 year-old qualify for the child tax credit?

[NotEasy]

No one replied...maybe the answer is too obvious so no one bothers to reply. Actually, I know a foster child is a qualifying child for child tax credit purpose. But I am not 100% sure if a 14 year-old is considered a foster child of his legal guardian.

Then I found this on the web:

"For tax purposes, a child other than a natural or adopted child, who lived with the taxpayer for the entire year and whom the taxpayer cared for as his own child."

Now I think as long as the legal guardian cared for the child as her own child and that they lived together for the entire year, it fits the definition. Does anyone hold a different opinion?

[David1980]

Well it's not easy.

Anyway, if the child is an adopted child or a foster child it would meet the qualification. I'd be careful of random internet definitions though, as the term "foster child" might mean different things to different people. I don't think having someone's kid living with you for a full year who you care for as your own would meet the IRS definition (or there never would have been debate about the "girlfriends kid" scenario.)

The IRS definition of a foster child per IRS Pub 17 is:

Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

I see no reason a 14 year old couldn't be a foster child. And the term "legal guardian" implies that the taxpayer had done more than just allowed the kid to live with him. He must have done something to obtain legal guardianship. So is the kid a fosterchild. Is the kid an adopted child? If yes, then yes to CTC. If no, then no.