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qualifying child
(Tax Law)
To be your dependent (defined earlier), a person must be either your qualifying child or your qualifying relative (defined next). Generally, a person is your qualifying child if that person:
- Is your child, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them,
- Lived with you for more than half of the year,
- Did not provide more than half of his or her own support for the year, and
- Was under age 19 at the end of the year (or was under age 24 at the end of the year and a student, or was any age and permanently and totally disabled).
Source : Internal Revenue Service - United States Department of Treasury
Language : English