- Is a son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece or nephew)
- Lived with you in the United States for more than half of 2014
- Was under age 19 at the end of 2014, was under age 24 and a student at the end of 2014, or any age and permanently and totally disabled
To be your qualifying child, a child must be younger than you unless the child is permanently and totally disabled.
A child cannot be your qualifying child if he or she files a joint return, unless the return was filed only as a claim for refund.