How can my child qualify as my tax dependent?

There are two ways a child can be your tax dependent. The first way is if your child is considered a Qualifying Child and the second way is if your child is considered a Qualifying Relative. The following lists the requirements for each category.

I. Qualifying Child

a) The child lives with you for more than half the year;

b) The child is under age 19 or is a full time student under age 24

c) The child does not provide more than half of his or her own support; and

d) The child does not file a joint tax return with his or her spouse.

II. Qualifying Relative

a) You must provide at least 50% of the child’s support