Qualifying Child Tests
Requirements for a Qualifying Child
To be treated as a qualifying child, several IRS tests must be satisfied. These tests help determine whether the taxpayer may claim various tax benefits.
- Relationship test
- Age test
- Residency test
- Support test
- Joint return test
Tip
Remember the sequence: Relationship → Age → Residency → Support → Joint Return.
Summary
All qualifying child tests must generally be satisfied before dependency-related tax benefits may be claimed.