Qualifying Child

All of the following tests must be met to claim a dependency exemption under the rules for a qualifying child.

Dependent Taxpayer Test — Qualifying Child

If you could be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or a qualifying relative, you cannot claim that person as a dependent.

Joint Return Test — Qualifying Child

To meet this test, the child must be:

• Unmarried,
• Married but does not file a joint return, or
• Married and files a joint return only to claim a refund of withheld tax, neither the dependent nor spouse can claim personal exemption on their joint return

Citizen or Resident Test — Qualifying Child

To meet this test, the child must be:

• A U.S. citizen or resident or
• A resident of Canada or Mexico

Relationship Test — Qualifying Child

To meet this test, the child must be:

• Your son, daughter, stepchild, eligible foster child, adopted child, or a descendant (for example, your grandchild) of any of them, or
• Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them.

Age Test — Qualifying Child

To meet this test, the child must be:

• Under age 19 at the end of the year
• A full-time student under age 24 at the end of the year, or
• Permanently and totally disabled at any time during the year, regardless of age.