Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependency Exemptions

Qualifying Child Tests

Qualifying Child Tests

The next step to determine if the taxpayer has a dependent is to apply the rules for a qualifying child. If these tests are not met, see if the tests for a qualifying relative are met. Remember, a person must meet the requirements of either a qualifying child or a qualifying relative to be claimed as a dependent. Review steps 5-9 in the Volunteer Resource Guide, Exemptions/Dependencies tab, Table 1 Interview Tips.