How do you determine if a dependent is a qualifying child or qualifying relative?

These tests must be met for all dependents

Dependent Taxpayer Test

If you could be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or a qualifying relative, you cannot claim that person as a dependent.

Joint Return Test

To meet this test, the child must be:

• Unmarried,
• Married but does not file a joint return, or
• Married and files a joint return only to claim a refund of withheld tax or estimated taxes paid

Citizen or Resident Test

To meet this test, the child must be:

• U.S. citizen, U.S. resident alien, U.S. national or
• A resident of Canada or Mexico

Qualifying Child

All of the following tests must be met to claim a dependent under the rules for a qualifying child

Relationship Test — Qualifying Child

To meet this test, the child must be:

• Your child, stepchild, eligible foster child, adopted child (placed by an authorized placement agency), or a descendant (for example, your grandchild) of any of them, or
• Your sibling, half sibling, stepsibling or a descendant (for example, your niece or nephew) of any of them.

Age Test — Qualifying Child

To meet this test, the child must be:

• Under age 19 at the end of the year and younger than you (or your spouse if filing jointly)
• A full-time student under age 24 at the end of the year, and younger than you (or your spouse if filing jointly)
• Permanently and totally disabled at any time during the year, regardless of age.