IRS defines the term “Child”

IRS defines the = term “Child”.

Beginning in 2005, the Internal Revenue Service (IRS) defines a qualifying child as someone who meets the same four tests: the relationship test, the residency test, the age test and the support test. The qualifying child designation applies to the:

Dependency exemption
Head of household filing status<= /span>
Earned income credit
Child tax credit, and
Credit for child and dependent care expense= s.

To meet the relationship test, the child must be the taxpayer’s child (including an adopted child, stepchild, or eligible foster child) brother, sister, stepbrother, stepsister, or a descendent of one of these relatives.=

The child must live with the taxpayer at le= ast half of the year to meet the residency test, with the exceptions of a child who was born or died during the year, or who was absent for special reasons, including attending school, or for medical care, etc. Certain exceptions are made for children = of divorced parents.

For the age test, the child must be under 19, or a full time student under = age 24 at the end of the year, to be a qualifying child for the dependency exemption, head of household filing status, and the earned income credit. T= he child must be under the age of 17 for the taxpayer to claim a child tax cre= dit, and under the age of 13 for the credit for child and dependent care expense= s.

A child cannot have provided over half of h= is or her own support during the year to meet the support test.

In addition, the qualifying child must also= be a U.S. citizen, U.S. national, or a resident of the United State= s, Canada, or Mexico. An exception applies = for certain adopted children.

When a child can be the qualifying child of= more than one person, only one person can treat the child as a qualifying child. When individuals cannot agree on who will claim the child, the IRS uses the Tie-Breaker Rule.

If the qualifying child is married, he or s= he cannot file a joint return unless the return is filed only as a claim for refund. No tax liability should exist for either spouse if they had filed separate returns.