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Qualifying Child Definition for Claiming Tax Dependents

Qualifying Child Relationship Test

In order to claim a child as your dependent, the IRS requires you to satisfy all qualifying child tests, the first of which is the relationship test. The relationship test of the qualifying child criteria simply requires that your dependent be related to you in any of the following ways:

• son or daughter

• stepchild

• foster child

• siblings, half siblings or step sibling

• descendant of any of the above (niece, grandchild, etc.)

Qualifying Child Maximum Age

Any child you claim a dependent exemption for must also satisfy the age test to be a qualifying child. The IRS requires that the child be under the age of 19 at all times during the tax year you intend to claim the exemption. However, if the child is under 24 and a full-time student at the end of the year, they too can be your qualifying child. Additionally, any person who satisfies all other requirements and is permanently and totally disabled at any time during the year is not subject to the qualifying child age restrictions.

Qualifying Child Residency Requirements

In order to claim a child as your dependent, the IRS also requires that they live with you for more than half the tax year. For example, if your child satisfies all other qualifying child requirements but only lives with you until July 8 of the tax year; this is more than half the tax year and you can claim them as a dependent.

Financially Supporting Your Qualifying Child Dependents

Lastly, a child cannot be your dependent if they provide more than half of their own support during the year. The qualifying child support test is frequently misinterpreted by most taxpayers. The support test only requires that the child not contribute financially to his own support; however, this doesn’t require you to provide more than half of the child’s necessary financial support. To illustrate, suppose your qualifying child is a foster child and you receive $5,000 from the state each year to help support the foster child. If the child also earns $6,000 per year from a part-time job and you provide an additional $3,000 in support, your foster child satisfies the support test to be a qualifying child. This is because you only count the income your child earns for himself as his contribution to his own support. The $6,000 and $3,000 make up the remaining portion of the child’s financial support, regardless of whether the money comes from you or the government. The important fact is that it doesn’t come from the child.

Reference:
IRS Publication 501