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

Dependency Exemptions Workout

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.