Qualifying child
A qualifying child is a dependent who meets the relationship, age, residency, support and joint return tests. Many benefits, including the child tax credit and the earned income credit, depend on this definition.
The child must be under 19 at year end, or under 24 and a full-time student, or permanently disabled, and must not provide over half of their own support. Tie-breaker rules decide who claims a child who qualifies for more than one person.
Example. Mira's 20-year-old daughter is a full-time college student who lives at home during breaks, so she is still Mira's qualifying child.
By Binod Raj Singh, CPA (licensed in Montana) · Updated for the 2026-2027 exam windows · Last updated 2026-11-05