A qualifying child must pass all the following tests:

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Multiple Choice

A qualifying child must pass all the following tests:

To be a qualifying child for purposes of dependency, you must meet all five tests: relationship, age, residency, support, and the joint return test. Relationship means the child must be your son, daughter, stepchild, eligible foster child, or a descendant of any of these (such as a grandchild). Age means the child is under 19 at year-end, or under 24 if a full-time student, or any age if permanently disabled. Residency means the child must live with you for more than half the year, with certain allowed exceptions for absences. Support means you provide more than half of the child’s total support for the year. Joint return means the child cannot file a joint return with a spouse for the year (unless they would not owe any tax and are only filing to claim a refund). Because a qualifying child must satisfy every one of these tests, the option that includes all five is the correct choice. The other options omit one or more required tests, which would disqualify the child from being considered a qualifying child.

To be a qualifying child for purposes of dependency, you must meet all five tests: relationship, age, residency, support, and the joint return test.

Relationship means the child must be your son, daughter, stepchild, eligible foster child, or a descendant of any of these (such as a grandchild).

Age means the child is under 19 at year-end, or under 24 if a full-time student, or any age if permanently disabled.

Residency means the child must live with you for more than half the year, with certain allowed exceptions for absences.

Support means you provide more than half of the child’s total support for the year.

Joint return means the child cannot file a joint return with a spouse for the year (unless they would not owe any tax and are only filing to claim a refund).

Because a qualifying child must satisfy every one of these tests, the option that includes all five is the correct choice. The other options omit one or more required tests, which would disqualify the child from being considered a qualifying child.

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