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a. Form 2555 or 2555-EZ (relating to foreign earned income). b. Form 4563 (exclusion of income for residents of American Samoa). 2. Are you claiming any of the following credits? a. Mortgage interest credit, Form 8396. b. Adoption credit, Form 8839. c. Residential energy efficient property credit, Form 5695, Part I. d. District of Columbia first-time homebuyer credit, Form 8859. Comments and suggestions. We welcome your com- ments about this publication and your suggestions for fu- ture editions. You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. You can send your comments from www.irs.gov/ formspubs/. Click on “More Information” and then on “Comment on Tax Forms and Publications.” Although we cannot respond individually to each com- ment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/ formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the ad- dress below and receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses. Child Tax Credit This credit is for people who have a qualifying child as de- fined later. It is in addition to the credit for child and de- pendent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). The maximum amount you can claim for the credit is $1,000 for each qualifying child. Qualifying Child A qualifying child for purposes of the child tax credit is a child who: 1. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), 2. Was under age 17 at the end of 2013, 3. Did not provide over half of his or her own support for 2013, 4. Lived with you for more than half of 2013 (see Excep­ tions to time lived with you, later), 5. Is claimed as a dependent on your return, 6. Does not file a joint return for the year (or files it only as a claim for refund), and 7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. For more information, see Publication 519, U.S. Tax Guide for Aliens. If the child was adopted, see Adopted child, later. For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Example. Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Because he is not a U.S. citizen, U.S. national, or U.S. resident alien, he is not a qualifying child for the child tax credit. Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. To be treated as a resident of the United States, a child generally will need to meet the require- ments of the substantial presence test. For more informa- tion about the substantial presence test, see Publication 519, U.S. Tax Guide for Aliens. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. If you are a U.S. citizen or U.S. national and your adop- ted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Exceptions to time lived with you. A child is consid- ered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, Page 2 Publication 972 (2013)