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

Dependency Exemptions

Qualifying Child Tests

Topic Summary

To determine if an individual can be claimed as a dependent, begin with the tests that apply to both qualifying child and qualifying relative:

  • Dependent taxpayer test
  • Joint return test
  • Citizen or resident test

Next, apply the tests that are specific to a qualifying child:

  • Relationship test
  • Age test
  • Residency test
  • Support test
  • Qualifying Child of More Than One Person Test

To ensure that you cover all these tests, conduct a probing interview using the Interview Tips, Table 1: Dependency Exemption, in the Exemptions/Dependency section of the Volunteer Resource Guide, Exemptions/Dependencies tab.