AA
The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
The child is claimed as a dependent on your tax return.
The child was under age 17 at the end of the taxable year.
The child was a U.S. citizen, U.S. national, or U.S. resident alien.
The child has a valid SSN or an Adoption Taxpayer Identification Number (ATIN)