Child rebate question

[bruehaus]

If a taxpayer's child qualifies for the child tax credit on the 2007 tax return, but the child turns 17 in 2008, will their parents get $300 for them with their stimulus rebate? Assume they otherwise qualify. Lacerte says no. Their message says "Only children under 17 in 2008 are included...". I disagree, but I can't find any reference. My understanding is that they will base it on line 6c col 4 on 2007 return.

[Larmil]

If a taxpayer's child qualifies for the child tax credit on the 2007 tax return, but the child turns 17 in 2008, will their parents get $300 for them with their stimulus rebate? Assume they otherwise qualify. Lacerte says no. Their message says "Only children under 17 in 2008 are included...". I disagree, but I can't find any reference. My understanding is that they will base it on line 6c col 4 on 2007 return.

The IRS says in the FAQ: "But to qualify, a child must be under age 17 as of Dec. 31, 2007. In other words, if a child was 16 or younger at the end of 2007 and meets the other eligibility requirements, then the child will qualify for the $300 stimulus payment."