Reduced Child Tax Credit

In the tax year 2000, I received a letter from the IRS stating my that since my son turned 18 on December 29, 2000 he did not meet the age limitation for the child tax credit in that year. The tax form instructions ask if he was " age 17 at the end of the year". I would say December 29th is the end of the year!!!!I am angry!!!! It's my belief the government needs to be very specific as to what "the end of the year" is. An exception to the birthday rule applies if someone turns 65 on Jaunary 1, they get to claim being 65 or older for the previous tax year and recieve a tax credit greater than the $500 I lost due to the age limitation. I feel cheated. I am a single mother of two teens, living in Santa Barbara California, with the same financial limitations as our senior citizens. I believe the birthday rule exception should apply in my case. I need clarity, if my son was 17 for 363 of the 365 days (in 1999), why can't I receive a child tax credit?

Cathrine

Catherine

I believe the IRS is guilty of poor explanations here. The year a child turns 17 he is disqualified for the child tax credit. So actually your son did not quality at 17 not 18. The last year you can claim child tax credit on your child is the year he is 16. I understand your frustration at this, since you are probably still supporting him. However, the IRS is not the problem. Your congressmen in Washington are the ones who set this limit. I suggest that you write them a letter. I, myself, fail to understand why they cut this credit off at that age.

Cameo