Criteria for qualifying as a dependent child

• Child is taxpayer’s 1) descendant, 2) sibling, or 3) descendant of taxpayer’s sibling

• Age:

• Younger than taxpayer and either 1) under 19 or 2) A full-time student under 24

• Age requirement does not apply if permanently or totally disabled

• Child lives with taxpayer for more than half of the year

• Child does not provide more than half of own support

• Child is not filing a joint return

• A U.S. citizen, resident, or national for any part of the year

• Please see https://apps.irs.gov/app/vita/content/globalmedia/overview_of_the_rules_for_claiming_4012.pdf for more detail.