Law Dictionary

To search for a particular term please use the following search box.

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).
For details, see Exemptions for Dependents in Publication 501.

Source : Internal Revenue Service - United States Department of Treasury

Language : English

Return

Return to Law Dictionary Index