A qualifying child generally must meet five tests: relationship, age (under 19, under 24 if a full-time student, or any age if permanently disabled), residency (lived with you more than half the year), support (did not provide more than half of their own support), and joint return (did not file jointly with a spouse).
What a dependent is worth
The Child Tax Credit, the Credit for Other Dependents, head of household status, the Earned Income Credit, and childcare credits all hinge on claiming a dependent correctly. Together they can be worth thousands.
Divorced or separated parents
Only one parent can claim a child in a given year — generally the custodial parent (where the child spent more nights), unless that parent releases the claim with Form 8332. Both parents claiming the same child is one of the fastest ways to trigger IRS letters for everyone involved.
When it is unclear, ask
College students, shared custody, and children who work part-time create genuinely ambiguous cases. A five-minute question beats an amended return.
Your situation
General information only — your return may differ. If this article sounds like your situation, let's look at it properly.
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