How to Qualify a Child for Tax Purposes

Prudent taxpayers maximize their yearly tax credits by claiming qualified child dependents. Tax credits are available for child and dependent care, and children are among the considerations for qualifying for the earned income tax credit. Unmarried taxpayers who provide for the support of qualifying dependents can use head of household status and qualify for this tax credit. Three factors are involved in determining whether you can take a child deduction: the child's residency, the child's relationship to you and the child's age.

Instructions

1. Ensure the child meets the residency requirements. The child must be a United States citizen or a resident of Canada or Mexico. The child must reside with you for a minimum of six months of the tax year. Exceptions do exist; if a child is ill, away at school, away on business, on vacation or in military service, these periods of time are not deducted from the residency requirement.

2. Determine whether the child's relationship to you falls within the guidelines. The child must be a daughter, stepdaughter, son, stepson, sister, stepsister, brother, stepbrother or directly related in any other way. Children who are adopted and foster children who are with you by court order and whom you support will qualify.

3. Determine whether the child qualifies based on age. The child must be younger than 19 at the end of the tax year or younger than 24 and a full-time student. The age limitations do not apply to a permanently disabled child.

4. Ensure that you provide more than half of the income needed to support the child. If someone else can also claim the child, as in a joint-custody situation, check with the Internal Revenue Service by calling 1-800-829-1040.

References

• IRS: Publication 972: Child Tax Credit
• IRS: Qualifying Child Tests
• IRS Telephone Numbers