"Qualifying Child" for Tax Purposes

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A child is a "qualifying child" of a taxpayer if the child satisfies each of three tests:

• a residency test, and
• a relationship test, and
• an age test

In addition, citizenship and residency requirements also apply.

Generally, an individual cannot be treated as a dependent of any taxpayer if that individual has filed a joint return with the individual's spouse for the taxable year. In addition, a child who provides over one-half of his or her own support generally cannot be considered a qualifying child of another taxpayer, except for purposes of the earned income credit (EIC). For purposes of the EIC, if the individual is the taxpayer's child and a student, amounts received as scholarships for study at an educational organization are not taken into account in determining the child's support.

Residency Test

To satisfy the residency test and be a "qualifying child," a child must have the same principal place of abode , or home, as the taxpayer for more than one-half of the taxable year. Temporary absences due to special circumstances, including absences due to illness, education, business, vacation, or military service, are not treated as absences.

Relationship Test

To satisfy this test, the child must be the taxpayer's son, daughter, stepson, stepdaughter, brother, sister, stepbrother, stepsister, or a descendant of any of those persons. An individual who is legally adopted by the taxpayer, or an individual who is lawfully placed with the taxpayer for legal adoption by the taxpayer, is treated as a child of the taxpayer by blood. Also, a foster child is treated as the taxpayer's child if the child has been placed with the taxpayer by an authorized placement agency or by a court's judgment, decree, order.

Age Test

The age test varies depending upon the tax benefit involved. In general, a child must be under age 19 (or under age 24 in the case of a full-time student) in order to be a "qualifying child." Special age-related rules apply if the individual is disabled, or if you are trying to take the dependent care credit or the child credit.

Tie-Breaking Rules

If a child would be a "qualifying child" with respect to more than one individual, such as where the a child lives with his or her mother and grandmother in the same residence, and more than one person claims a benefit with respect to that child, then the following "tie-breaking" rules apply:

• If only one of the individuals claiming the child as a qualifying child is the child's parent, the child is deemed the qualifying child of that parent
• If both parents claim the child and the parents do not file a joint return, then the child is deemed a qualifying child first with respect to the parent with whom the child resides for the longest period of time, and second with respect to the parent with the highest adjusted gross income
• If the child's parents do not claim the child as a dependent, then the child is considered a qualifying child for the taxpayer with the highest adjusted gross income who tries to take the exemption

These tie-breaking rules do not apply when a child is a qualifying child for multiple taxpayers but only one eligible taxpayer actually claims the child as a dependent.

Citizenship and Residency Requirements

Children who are United States citizens living abroad or non-U.S. citizens living in Canada or Mexico may qualify as a "qualifying child." A legally adopted child who does not satisfy the residency or citizenship requirement may nevertheless qualify as a "qualifying child" so long as the other tests are satisfied and:

• The child's principal place of abode is the taxpayer's home, and
• The taxpayer is a citizen or national of the United States

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