Qualifying Child

Understanding who qualifies as a “qualifying child” is essential for maximizing tax benefits in 2025. The IRS uses this term to decide if you can claim various credits and deductions that reduce your tax liability. These benefits include the Child Tax Credit, Earned Income Tax Credit (EITC), Head of Household filing status, and more.

IRS Criteria for a Qualifying Child

To claim a child as a qualifying child, the IRS requires all five of the following tests to be met:

1. Relationship Test: The child must be your son, daughter, stepchild, foster child, brother, sister, half-sibling, stepsibling, or a descendant of any of these (such as a grandchild, niece, or nephew). Foster children placed by an authorized agency or court also qualify.

2. Age Test: The child must be under age 19 at the end of the tax year and younger than you (or your spouse if filing jointly), OR under 24 if a full-time student, OR any age if permanently and totally disabled. A full-time student is generally enrolled at an educational institution for at least five months during the year.

3. Residency Test: The child must have lived with you for more than half of the tax year. Temporary absences due to education, illness, business, vacation, or military service are exceptions.

4. Support Test: The child cannot have provided more than half of their own support during the year. Support includes food, lodging, clothing, education, medical care, transportation, and recreation costs primarily provided by you (or jointly with your spouse).

5. Joint Return Test: The child cannot file a joint tax return with a spouse unless it is solely to claim a refund of withheld income or estimated taxes.

Why the Qualifying Child Designation Matters

Meeting these criteria allows taxpayers to claim significant tax advantages:

• Child Tax Credit (CTC): For each qualifying child under age 17, you can claim a credit that directly reduces your tax owed, potentially leading to a refund if the credit exceeds your tax liability. Learn more.

• Earned Income Tax Credit (EITC): This refundable credit for low-to-moderate-income earners increases with the number of qualifying children.

• Head of Household Filing Status: If unmarried and paying more than half the cost of maintaining a home for yourself and a qualifying child, this status offers lower tax rates and a higher standard deduction.

• Child and Dependent Care Credit: For expenses paid to care for a qualifying child under age 13 (or incapable of self-care) to enable employment.

• Premium Tax Credit (PTC): Having qualifying children may increase eligibility for health insurance subsidies purchased through the Marketplace.

Examples Demonstrating Qualification

• A 21-year-old full-time college student living mostly in dorms but financially supported by parents qualifies because of the age, residency exception, and support tests.

• A 17-year-old who provides more than half their own support with a substantial income does not qualify.

• A 10-year-old sibling living with and financially supported by an older sibling qualifies as a dependent.

Important Considerations

• The IRS has tie-breaker rules if two taxpayers claim the same child, prioritizing the parent and then the parent with whom the child spent the most time or has the higher adjusted gross income.

• Permanently and totally disabled children qualify at any age.

• Misunderstanding the distinction between a qualifying child and a qualifying relative can lead to lost tax benefits.

Common Mistakes

• Assuming any child living with you qualifies without passing all five tests.
• Ignoring the support test, especially if the child earns significant income.
• Confusing full-time student status requirements.

Additional Resources

For further details on rules and related tax credits, visit IRS Publication 501 (https://www.irs.gov/publications/p501) and our detailed glossary entries on Qualifying Relative and Head of Household.

Summary Table: Qualifying Child Tests