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Qualifying Child
All of the following tests must be met to claim a dependency exemption under the rules for a qualifying child.
Dependent Taxpayer Test — Qualifying Child
If you could be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or a qualifying relative, you cannot claim that person as a dependent.
Joint Return Test — Qualifying Child
To meet this test, the child must be:
Citizen or Resident Test — Qualifying Child
To meet this test, the child must be:
Relationship Test — Qualifying Child
To meet this test, the child must be:
Age Test — Qualifying Child
To meet this test, the child must be: