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Qualifying Child Dependents

The basic definition for qualifying child dependents is used in determining if a child is a qualifying child for other tax purposes other than dependent tax exemption purposes.

How does the IRS test for qualifying child dependents?

There are five tests for qualifying child dependents that must be met for a child to be your qualifying child for dependent tax exemptions.

The five test for qualifying child dependents are:

  1. Relationship Test
  2. Age Test
  3. Residency Test
  4. Support Test
  5. Special Test for Qualifying Child of more than one person
Qualifying Child Dependents Tests

Below is the qualifying child dependents tests as published in IRS Publication 17 showing the five tests for qualifying child dependents.

Qualifying child dependents tests


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