What Is a Qualifying Child for IRS Tax Purposes?
Before claiming a child on your IRS tax return, you must determine what makes a child a qualifying child. There are five ways to judge who is a qualifying child.Relationship TestThe child must be a descendant of a stepsister or stepbrother or sibling, a foster child, a stepchild or a child by adoption or blood.Place of ResidenceThe child must live with you for more than half the year. Exceptions to the rule are children whose parents are divorced and spend time with each parent, children who were born or passed away during the year and temporary absences such as going away for school and kidnapped children.Child’s AgeThe age of the child must be under 24 years of age if attending school full time for at least five months out of the year or 19 years old as of December 31 of the tax year.
