Key Takeaways
- A qualifying child must pass all 5 tests: Relationship, Age, Residency, Support, and Joint Return (remember: CARES or RSAJJ)
- The Age Test requires the child to be under 19, OR under 24 if a full-time student (enrolled 5+ months), OR permanently and totally disabled (no age limit)
- The Residency Test requires the child to live with the taxpayer for more than half the year (over 6 months), with exceptions for temporary absences due to school, illness, military service, or vacation
- The Support Test requires the child NOT to have provided more than half of their own support - scholarships are excluded from the support calculation
- When multiple taxpayers can claim the same qualifying child, tiebreaker rules apply: parent beats non-parent, longer residency beats shorter, and higher AGI wins ties
Qualifying Child Test (5 Tests)
A qualifying child is a specific tax classification that determines eligibility for multiple tax benefits. Unlike a qualifying relative (covered in section 2.6), a qualifying child allows the taxpayer to claim:
- Head of Household filing status
- Earned Income Tax Credit (EITC)
- Child Tax Credit (up to $2,000 per qualifying child)
- Child and Dependent Care Credit
- Dependency exemption (for dependency purposes)
To claim someone as a qualifying child, all five tests must be met. Use the mnemonic CARES (Close relationship, Age limits, Residency requirements, Earnings/support limits, Single filing status) or RSAJJ (Relationship, Support, Age, Joint return, and residency [Joined the household]).
The 5 Qualifying Child Tests Summary
| Test | Requirement | Key Points |
|---|---|---|
| 1. Relationship | Child, stepchild, foster child, sibling, or descendant | Must be your child, stepchild, eligible foster child, brother, sister, half-sibling, stepsibling, or a descendant of any of these |
| 2. Age | Under 19, under 24 if student, or disabled | Must be younger than you (or your spouse if filing jointly); no age limit if permanently disabled |
| 3. Residency | Lived with you over half the year | Temporary absences for school, vacation, illness, military, or business count as living together |
| 4. Support | Child did NOT provide over half own support | The child cannot have provided more than 50% of their own support |
| 5. Joint Return | Cannot file joint return | Exception: Filed joint return only to claim refund of withheld taxes |
Test 1: Relationship Test
The child must have one of the following relationships to you:
Who Qualifies:
| Relationship | Qualifies? |
|---|---|
| Son or daughter | Yes |
| Stepson or stepdaughter | Yes |
| Eligible foster child (legally placed by agency or court) | Yes |
| Brother or sister | Yes |
| Half-brother or half-sister | Yes |
| Stepbrother or stepsister | Yes |
| Grandchild (descendant of child) | Yes |
| Niece or nephew (descendant of sibling) | Yes |
| Great-grandchild | Yes |
Who Does NOT Qualify:
| Relationship | Qualifies? |
|---|---|
| Cousin | No |
| Parent | No |
| Grandparent | No |
| Uncle or aunt | No |
| Unrelated individual | No |
Important clarification: The relationship test focuses on direct lineage and siblings. Your cousin is NOT your qualifying child (but could be a qualifying relative under different rules). Similarly, your parent or grandparent cannot be your qualifying child.
Adopted children are treated the same as biological children for all purposes. A child placed with you for legal adoption is treated as your child.
Test 2: Age Test
The age test has three alternative requirements - the child must meet at least one:
Age Test Requirements
| Requirement | Details |
|---|---|
| Under age 19 | Must be under 19 at the end of the tax year (December 31, 2024) |
| Under age 24 AND a full-time student | Must be a full-time student for at least 5 months during the year AND under 24 at year-end |
| Permanently and totally disabled | No age limit if the child is permanently and totally disabled |
AND in all cases, the child must be younger than you (or younger than your spouse if filing jointly).
Full-Time Student Definition
A full-time student is someone who:
- Attends school full-time during some part of at least 5 calendar months during the year
- The 5 months do NOT need to be consecutive
- School includes elementary, secondary, college, technical, trade, or mechanical schools
- Does NOT include on-the-job training, correspondence schools, or night schools
Example: Sarah is a 22-year-old college senior. She was enrolled full-time from January through May (5 months). Even though she graduated in May and worked full-time the rest of the year, she meets the full-time student definition.
Permanently and Totally Disabled
A person is permanently and totally disabled if:
- They cannot engage in any substantial gainful activity because of a physical or mental condition, AND
- A physician certifies the condition has lasted (or can be expected to last) continuously for at least 12 months or is expected to result in death
Key point: There is NO age limit for a permanently disabled child. A 45-year-old child who is permanently and totally disabled can be claimed as a qualifying child.
Age Test Examples
| Person | Age at Year-End | Status | Meets Age Test? |
|---|---|---|---|
| Son | 18 | Works full-time | Yes (under 19) |
| Son | 19 | Works full-time | No (not under 19, not a student) |
| Daughter | 23 | Full-time student (6 months) | Yes (under 24 and student) |
| Daughter | 24 | Full-time student | No (not under 24) |
| Son | 30 | Permanently disabled | Yes (no age limit) |
| Brother | 20 (you are 19) | Full-time student | No (not younger than you) |
Test 3: Residency Test
The child must have lived with you for more than half the year (more than 6 months).
Counting Residence Days
- Count the number of days the child lived in your home
- The child must live with you for more than 183 days (in a non-leap year)
- Days away count as living with you if the absence is temporary
Temporary Absences
Temporary absences still count as living with you. A temporary absence occurs when:
| Type of Absence | Counts as Living with You? |
|---|---|
| Attending school (college, boarding school) | Yes |
| Vacation time away | Yes |
| Medical treatment or hospitalization | Yes |
| Military service | Yes |
| Business travel | Yes |
| Detention in a juvenile facility | Yes |
Key requirement: It must be reasonable to assume the person will return to the home after the temporary absence.
Example: Your 19-year-old daughter is a college sophomore living in a dorm from September through May. She comes home for summer break. She still meets the residency test because her time at school is a temporary absence - you reasonably expect her to return home.
Special Residency Exceptions
Birth or death during the year: If a child is born or dies during the year, the child is treated as living with you for more than half the year if the child lived with you for the entire time the child was alive during the year.
Example: A baby born on November 1, 2024, who lived with you from birth through December 31 meets the residency test, even though the baby only lived with you for 2 months.
Kidnapped children: A child who is presumed by law enforcement to have been kidnapped by a non-family member is treated as living with you for more than half the year if the child lived with you for more than half of the portion of the year before the kidnapping.
Children of divorced or separated parents: Special rules apply - see the tiebreaker and Form 8332 sections below.
Test 4: Support Test
The qualifying child cannot have provided more than half of their own support for the year.
What This Means
This test focuses on where the support came from:
- Did the child provide more than 50% of their own support? If yes, they fail the test
- If the child provided 50% or less, they pass the test
Important: This is different from the qualifying relative test, which asks whether the taxpayer provided more than half the support.
What Counts as Support
| Counts as Support | Examples |
|---|---|
| Lodging | Fair rental value of room the child occupies |
| Food | Groceries and meals |
| Clothing | All clothing purchases |
| Education | Tuition, books, supplies (but see scholarship exception) |
| Medical and dental care | Insurance premiums, out-of-pocket medical costs |
| Transportation | Car payments, insurance, gas, repairs |
| Recreation | Entertainment, activities, hobbies |
Scholarship Exception
Scholarships received by a full-time student are NOT counted as support provided by the child.
Example: Emily receives a $20,000 scholarship that covers her college tuition. She also works part-time and earns $8,000, which she uses for personal expenses. Her total support costs are $35,000.
| Source | Amount | Counts as Child's Support? |
|---|---|---|
| Scholarship | $20,000 | No (excluded) |
| Emily's earnings | $8,000 | Yes |
| Parents | $7,000 | No (provided by others) |
| Total Support | $35,000 | |
| Emily's support percentage | $8,000 / $35,000 = 23% | Passes (less than 50%) |
Child's Own Wages
If a child earns wages and uses them for their own support, those wages count toward the child providing their own support. However, if the parent paid the child's wages (child works for parent's business), the parent cannot double-count that as support the parent provided.
Test 5: Joint Return Test
The child cannot file a joint return for the year.
Exception: Refund-Only Joint Returns
A child CAN file a joint return and still be a qualifying child if the only reason for filing the joint return is to claim a refund of taxes withheld or estimated taxes paid.
Example: Your 18-year-old son got married in December. Neither he nor his wife was required to file a tax return, but they file a joint return only to get a refund of $1,200 in taxes withheld from their wages. Your son can still be your qualifying child.
Fail example: Same facts, but your son and his wife owe $200 in taxes on their joint return. Your son is NOT your qualifying child because the joint return was not filed solely to claim a refund.
Tiebreaker Rules: When a Child Qualifies for Multiple Taxpayers
Sometimes a child meets the qualifying child tests for more than one taxpayer. In these cases, tiebreaker rules determine who can claim the child.
Tiebreaker Priority Order
| Priority | Rule |
|---|---|
| 1 | If only one person is the child's parent, the parent claims the child |
| 2 | If both persons are parents and file jointly, they claim the child together |
| 3 | If both persons are parents but don't file jointly, the parent the child lived with longer wins |
| 4 | If equal time with both parents, the parent with higher AGI wins |
| 5 | If neither person is a parent, the person with highest AGI wins (but only if their AGI exceeds all parents' AGI) |
Parent Can Release Claim: Form 8332
A custodial parent can release their claim to the child so the noncustodial parent can claim the child as a dependent. This is done using Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.
What transfers with Form 8332:
- Dependency exemption
- Child Tax Credit
What does NOT transfer (always stays with custodial parent):
- Head of Household filing status
- Earned Income Tax Credit
- Child and Dependent Care Credit
- Dependent Care Benefits exclusion
Important: Divorce decrees executed after December 31, 2008 are NOT sufficient. The custodial parent must complete Form 8332 or a substantially similar statement.
Tiebreaker Example
Scenario: 10-year-old Maya lives with her mother Lisa for 8 months and her father David for 4 months. Both parents meet all qualifying child tests. Lisa's AGI is $45,000 and David's AGI is $80,000.
Analysis:
- Both are parents, so look to residency first
- Maya lived longer with Lisa (8 months vs. 4 months)
- Lisa is entitled to claim Maya as a qualifying child
Even though David has higher AGI, the "lived with longer" rule trumps AGI when both persons are parents.
Summary: Qualifying Child Quick Reference
| Test | Requirement | Remember This |
|---|---|---|
| Relationship | Child, stepchild, foster child, sibling, or descendant of any | Cousins do NOT qualify |
| Age | Under 19, under 24 if student, or disabled | Must be younger than taxpayer |
| Residency | Lived with you over half the year | Temporary absences count as living together |
| Support | Child did NOT provide over half | Scholarships are excluded |
| Joint Return | Did not file joint return | Exception: refund-only returns |
Exam Tips
- All 5 tests must be met - Failing any single test means the person is NOT a qualifying child
- "Under" means December 31 - "Under 19" means not yet 19 on December 31, not "19 and under"
- Full-time student = 5+ months - Part-time students do not qualify for the extended age limit
- Scholarship exclusion - Always exclude scholarships from the child's support calculation
- Tiebreaker: Parent wins - A parent always beats a non-parent, regardless of AGI
- Form 8332 limits - EITC and Head of Household cannot be transferred
- Residency exceptions - Birth/death rule says "entire time alive" not "over half the year"
Marcus, age 23, is a full-time college student who was enrolled for 6 months in 2024. He earned $12,000 from a part-time job and received a $25,000 scholarship. His total living expenses were $40,000. His parents provided $3,000 in additional support. Does Marcus meet the support test for qualifying child?
Emma, age 17, lives with her grandmother Patricia for the entire year. Emma's parents are alive but live in another state. Patricia provides all of Emma's support. Can Patricia claim Emma as a qualifying child?
Jake, age 10, lived with his mother Sarah for 7 months and his father Brian for 5 months during 2024. Both parents are unmarried and file separately. Sarah's AGI is $35,000 and Brian's AGI is $75,000. Under the tiebreaker rules, who can claim Jake as a qualifying child?