Qualifying Child Definitions

According to the tax laws, there are many different definitions of qualifying child. Below are differences between the various definitions of qualifying child for different tax filing purposes. Below are the rules for different qualifying child or children.

Qualifying child for Earned income credit (EIC)

For EIC purposed, a qualifying child definition is similar to that of the dependency exemption rules.

• Relationship test
• Age test (19, 24 if full time student, any age if disabled)
• Residency test (lived with taxpayer in the US more than half the year anywhere)
• cannot be used by another to claim the EIC
• not be used as a qualifying child of another person
• have valid social security number

The taxpayer's child does not have to be dependent to be a qualifying child for the EIC unless he or she is married.

Qualifying child for child and dependent care credit

For child and dependent care tax credit, the qualifying child is:

• the taxpayer's dependent child
• under 13 when care was provided or any age if permanently disabled
• US citizen, national or resident
• lived with the taxpayer for more than half of the year

A qualifying person is:

• a spouse not physically or mentally able to care for himself or herself
• a dependent physically or mentally disabled AND has less than $3,400 GI

If parents are divorced or separated, for the custodial parent, the child is a qualifying child (even if not claimed as a dependent). Noncustodial parent cannot treat the child as a qualifying child even if the exemption can be claimed.

Qualifying Child for Child tax credit

A qualifying child for the child tax credit purpose is:

• taxpayer's child including steps, descendants
• under 17 at year end
• US citizen, national, resident
• did not provide over half of his or her own support
• lived with the taxpayer for more than half the year

Noncustodial parent can claim the child for purposes of:

• the dependency exemption
• the child tax credit, and
• the additional child tax credit

Only custodial parents can claim:

• head of household filing status,
• the credit for child and dependent care expenses and
• the earned income credit

Qualifying Child & Qualifying relative for Dependent Exemption

A qualifying child for dependency exemption must meet the following tests:

• relationship test
• age test (19, 24 if full time student or any age if disabled)
• residency test (lived with taxpayer for more than half year)
• support test (not provided more than half his or her own)
• special test for qualifying child of more than one person (tie breaker rule)

A qualifying relative must meet the tests below.

• not a qualifying child
• relationship (relatives including parents, grandparents, in-laws) OR member of household (lived with taxpayer all year)
• gross income (earned and unearned) (less than $3,400 not include social security not taxable)
• support (taxpayer provides more than half total support)