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Qualifying Child Rules for Dependents

Relationship to Your Qualifying Child

The IRS provides two alternative sets of rules to determine whether you can claim an individual as your dependent. However, the agency always requires that you evaluate your eligibility to claim a dependent under the qualifying child rules before proceeding to the qualifying relative rules. Moreover, the IRS restricts your ability to claim a dependent as a qualifying child to the following types of relationships:

Son or daughter
Stepchildren
Foster children
brother or sister
half sibling
step sibling
descendants of any of the above

Age and Residency of Qualifying Child

Qualifying children must be under the age of 19 at all times during the tax year in order to claim a dependency exemption for them. However, if your son is a full-time student at the end of the tax year, you can continue claiming his exemption until the year of his 24th birthday. If he suffers from a permanent disability that precludes him from engaging in substantial life activities, such as enrolling in school or holding a job, no age limit exists and you can claim him indefinitely, provided you continue to satisfy the remaining requirements of the qualifying child rules.

Does the Child Provide More Than Half of Their Own Support

For your children who are minorities, satisfying the support requirement is unlikely to present much concern since it’s uncommon for a minor to have sufficient financial resources to contribute to their own support. However, older children who remain in your home while attending college and working part-time can sometimes provide more than half of their support, even if not paying you monthly rent. In this case, it’s necessary to calculate their annual living expenses and then assess how much of the total your child is responsible for paying. Living expenses include their college tuition bills and related school expenses, the fair rental value of housing you provide them at no cost, a portion of your monthly utility bills (monthly charges divided by number of people in your household), medical and dental expenses, grocery bills and transportation expenses such as car payments, insurance and gasoline. If your son pays for more than half of these expenses, even if only the result of one large expense such as tuition, you cannot claim him as a qualifying child dependent.

IRS Reference: A “Qualifying Child”