Qualifying Child
A qualifying child is a dependent who meets four tests: relationship, age (under 19 or 24 if student, or permanently disabled), residency (lived with taxpayer more than half the year), and support (child did not provide more than half their own support).
Exam Tip
Qualifying child: 4 tests = RARS (Relationship, Age, Residency, Support). Under 19 or 24 if student. Child must NOT provide >50% own support. No income test.
What is a Qualifying Child?
A qualifying child must meet four tests to be claimed as a dependent and is used for multiple tax benefits.
The Four Tests
| Test | Requirement |
|---|---|
| Relationship | Child, stepchild, sibling, or descendant of these |
| Age | Under 19, or under 24 if full-time student, or permanently disabled |
| Residency | Lived with taxpayer for more than half the year |
| Support | Child did NOT provide more than half of own support |
Tax Benefits Using Qualifying Child
| Benefit | Qualifying Child Required? |
|---|---|
| Dependency exemption | Yes |
| Child Tax Credit | Yes (under 17) |
| EITC | Yes (increases credit) |
| Head of Household | Yes |
| Child/Dependent Care Credit | Yes (under 13) |
Tiebreaker Rules
If multiple taxpayers claim the same child: (1) parent wins over non-parent, (2) parent with whom child lived longest, (3) parent with highest AGI, (4) highest AGI non-parent.
Exam Alert
Qualifying child = RARS (Relationship, Age, Residency, Support). The child must NOT provide more than half their OWN support (different from qualifying relative where the TAXPAYER must provide more than half). No gross income test for qualifying child.
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Related Terms
Qualifying Relative
A qualifying relative is a dependent who is not a qualifying child but meets four tests: not a qualifying child, relationship or member of household, gross income under the threshold ($5,050 in 2025), and taxpayer provides more than half their support.
Filing Status
Filing status is a classification that determines a taxpayer's tax rate schedule, standard deduction amount, and eligibility for certain credits and deductions, with five options: Single, MFJ, MFS, HOH, and QSS.
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