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Qualifying Child Dependents

Most qualifying dependents are qualifying children of taxpayers. To claim a dependent as a qualifying child dependent, the taxpayer must not be a dependent himself or herself. The dependent in question can only be a qualifying child dependent if he or she does not file a joint return if married unless the return is only for tax credits or refunds and he or she is a US citizen, US national, US resident alien or resident of Canada or Mexico for some part of the tax year.

A dependent chid that passes all of the above tests can be a qualifying child dependent if he or she also passes the qualifying child dependent tests below.

Relationship test for qualifying child dependent  Arrow right  NO

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YES

Age test for child dependent  Arrow right  NO

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YES

Residency Test for dependent child  Arrow right  NO

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YES

Support test for dependent child Arrow right  YES

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NO

If the child is a qualifying child of more than one person Arrow right  NO See also the Tie Breaker Rule

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 YES

Qualifying Child dependent