Child tax credit when child was in China > 6 months

Hi:

I appreciate your help.

My child was in China (he was born in US) for > 6 months (11 months actually) in 2006. I provided full support for him when he was with my parents in China. Can I claim the child tax credit for him in 2006 1040 return in US. I know I can claim him as a dependent, but I'm not sure if I could claim him as a qualified child. I did talk with IRS, and they even didn't know this situation. Basically, It seems I can claim the child tax credit, but the risk is that I have to pass the examiner if the question is raised by IRS. The IRS responded that if the situation was out of control and anyone else wouldn't claim him as a dependent, I could claim the child tax credit for him.

Thanks,

Lao zhang

所有跟帖： 

• No from a CPA in HR Block -a510050- ♂ (0 bytes) () 02/28/2007 postreply 13:27:01

• 查IRS的PUB 972的CTC要求和特例條件(PAGE 2), 你 -stp- ♂ (17 bytes) () 02/28/2007 postreply 15:04:34

• 如果不怕IRS，你啥都能幹， 反之你低調點吧 -a510050- ♂ (0 bytes) () 02/28/2007 postreply 19:27:46