What is a qualifying child dependent?

For an individual to be a qualifying child (QC) of a taxpayer, they must meet five tests. The five qualifying child dependent tests are relationship, age, residency, support, and if the dependent filed a joint return.

Dependent relationship

To be considered a dependent as a qualifying child, someone must be related to the tax payer as a son, daughter, brother, sister, adopted child, foster child (eligible) or a descendent of this entire list. This includes grandchildren, nieces and nephews. Anyone who might qualify by law of marriage counts too. Marriage is as good as blood in nearly all areas in the US tax code. So step sons, step daughters, half brothers, half sisters are included as dependents too.

Dependent Age

A qualifying child dependent must be under 19 years old at the end of the tax year. If they are a full time student they must be under 24 years old. If they are permanently and fully disabled they can be any age. A QC dependent must also be younger than the taxpayer or his or her spouse. He or she may be older than one of the married taxpayers – but not both.

Dependent residency and support

The QC dependent must live with the taxpayer for more than six months of the year. There are exceptions for things like death and kidnapping. Attending college is still considered living at home for a QC dependent. Also, there are exceptions for children of divorced and separated parents. If more than one taxpayer can claim a QC as a dependent – they can either agree on who gets to claim him or her or they can follow the IRS issued tie breaker rules. 

The qualifying child must also not provide for more than half of his or her support. Watch out for this one because it is slightly different form the qualifying relative dependent test.

Dependents and joint returns

A qualifying child must not be filing a joint return unless it is done only to claim a tax refund. If there is a tax liability for the jointly filing dependent or his or her spouse - then they cannot be claimed as a qualifying child dependent.