[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-7487":3},{"rec_id":4,"title":5,"text":6},"7487","Who is a qualifying child for dependent purposes?","A qualifying child is a child who meets the following tests:\r\n\u003Cul>\r\n\u003Cli>\r\n\u003Cb>Relationship\u003C/b> - The child must be your son, daughter, adopted child, stepchild, foster child, brother, sister, half brother, half sister, step brother, step sister, or a descendant of any of them (such as a grandchild, niece, or nephew)\r\n\u003C/li>\r\n\u003Cli>\r\n\u003Cb>Age\u003C/b> - The child must be under age 19 (under 24 if a student) and younger than you (or your spouse) or permanently and totally disabled\r\n\u003C/li>\r\n\u003Cli>\r\n\u003Cb>Residency\u003C/b> - The child must have lived with you over half the year (exceptions for divorced or separated parents and temporary absences, see IRS Publication 501)\r\n\u003C/li>\r\n\u003Cli>\r\n\u003Cb>Support\u003C/b> - The child must not have provided more than half his or her own support\r\n\u003C/li>\r\n\u003Cli>\r\n\u003Cb>Joint Return\u003C/b> - The child must not be filing a joint return (unless the return is only to claim a refund of withheld income tax or estimated tax paid)\r\n\u003C/li> \r\n\u003C/ul>\r\nIf you don't meet the requirements to be a qualifying child you may still be a dependent if you meet the requirements to be a \u003Ca href=\"/freefile2025/answers?faq=9940\">qualifying relative\u003C/a>.\r\n\u003Cbr>\u003Cbr>\r\nSee IRS \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=18&form=f_pub_501.pdf\" target=\"_blank\">Publication 501\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a> for more information, exceptions and examples.",1777391486622]