All glossary terms
Glossary term
Qualifying Child
A dependent meeting the relationship, age, residency, support, and joint-return tests of Section 152(c).
Related terms
3
Jurisdictions
us
Definition
A qualifying child generally must be under age 19 (or under 24 if a full-time student or any age if disabled), live with the taxpayer more than half the year, and not provide more than half of their own support. Tie-breaker rules apply when multiple taxpayers could claim the same child.
Examples
- A 15-year-old daughter living with her parents all year is generally a qualifying child.
Related terms
Translations
EShijo calificado
ZH合格子女
DEanspruchsberechtigtes Kind
FRenfant admissible
JA適格子女
Citations
26 U.S.C. · 152(c)
Related citations
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Cited by
Primary sources
- IRS: Qualifying childVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.