Dependents: Qualifying Child
Rules for a Qualifying Child
A qualifying child must satisfy several IRS tests related to relationship, age, residency, support, and joint return status. Meeting these tests allows taxpayers to claim various tax benefits.
- Relationship test.
- Age test.
- Residency test.
- Support test.
- Joint return test.
Note
A qualifying child generally cannot provide more than half of their own financial support.
Summary
The qualifying child rules determine eligibility for numerous tax benefits, including several valuable credits.