Residency Test — Qualifying Child

To meet this test, the child must:

• Have lived with you for more than half of the year
• Meet one of the exemptions listed below:
  • Temporary absences — illness, education, business, vacation, or military service
  • Death or birth of child — a child who was born or died during the year

Support Test — Qualifying Child

To meet this test, the child must:

• Not have provided more than half of his or her own support

Note: There are special rules for a child that is the "qualifying child" of more than one person. Do research or get professional advice if you encounter this situation.

Qualifying Relative

All of the following tests must be met to claim a dependency exemption under the rules for a qualifying relative.

Dependent Taxpayer Test — Qualifying Relative

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 qualifying relative, you cannot claim that person as a dependent.