Dependents can be a “qualifying child” and/or a “qualifying relative”.
Note: Social Security Numbers or ITINs (Individual Taxpayer Identification Number) are required for dependents.
“Child”: a son, daughter, stepson, or stepdaughter of the taxpayer, any foster child placed with the taxpayer by an authorized agency or court, and a legally adopted individual and an individual placed for adoption with the taxpayer by an authorized agency but not legally adopted by the end of the tax year
In order to be a qualifying child of a taxpayer, an individual must satisfy 5 tests:
1. RELATIONSHIP TEST
A qualifying child must be the taxpayer’s son, daughter, stepson, stepdaughter, brother, sister, stepbrother, stepsister, or a descendant of any such individual.
2. RESIDENCY TEST
a. Have the same principal residence as the taxpayer for more than half the tax year; however, temporary absences due to illness, education, business, vacation, military service, and other special circumstances will not fail the test.
b. Be a U.S. citizen or national, or a resident of the U.S., Canada or Mexico. There is an exception for certain adopted children.
3. AGE
a. Must be under the age of 19, or a student under the age of 24, at the end of the tax year, or permanently and totally disabled at any time during the tax year.