Page 68 - Dependents for Individuals

Not a qualifying child test

Qualifying Child

 A child isn't your qualifying relative if the child is your
qualifying child or the qualifying child of any other

taxpayer.
 Example 1. Your 22-year-old daughter, who is a student,
lives with you and meets all the tests to be your qualifying
child. She isn't your qualifying relative.
 Example 2. Your 2-year-old son lives with your parents and
meets all the tests to be their qualifying child. He isn't your
qualifying relative.

Qualifying Child

 Example 3. Your son lives with you but isn't your qualifying
child because he is 30 years old and doesn't meet the age
test. He may be your qualifying relative if the gross income
test and the support test are met.

 Example 4. Your 13-year-old grandson lived with his
mother for 3 months, with his uncle for 4 months, and with
you for 5 months during the year. He isn't your qualifying
child because he doesn't meet the residency test. He may
be your qualifying relative if the gross income test and the
support test are met.
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