|
Definition of a Qualifying Child
Larry Denton
Beginning in 2005, one definition of a qualifying child will apply for each of the following tax benefits. In general, all four of the following tests must be met to claim someone as a qualifying child: a relationship test; a residency test; an age test; and a support test.
Relationship test--The child must be your child (including an adopted child, stepchild, or eligible foster child), brother, sister, stepbrother, stepsister, or a descendent of one of these relatives. An adopted child includes a child lawfully placed with you for legal adoption even if the adoption is not final. (An eligible foster child is any child who is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction.)
Residency test--A child must live with you for more than half of the year. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility count as time lived at home. A child who was born or died during the year is considered to have lived with you for the entire year if your home was the child's home for the entire time he or she was alive during the year. Also, exceptions apply, in certain cases, for children of divorced or separated parents and parents of kidnapped children.
Age test--A child must be under a certain age (depending on the tax benefit) to be your qualifying child. For most tax purposes a child must be under the age of 19 at the end of the year, or under age 24 at the end of 2005 if a student, or any age if permanently and totally disabled.
(A student is any child who, during any 5 months of the year: Was enrolled as a full-time student at a school; or took a full-time, on-farm training course given by a school or a state, county, or local government agency.) A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or night school.
Support test--A child cannot have provided over half of his or her own support during the year.
Exception.
For purposes of the Earned Income Credit only, the Support test does not apply.
Dependency Exemption
To claim the dependency exemption for a qualifying child, all four tests listed earlier under Tests To Meet must be met. The child generally must also be a U.S. citizen, U.S. national, or a resident of the United States, Canada, or Mexico. An exception applies for certain adopted children. If married, he or she cannot file a joint return unless the return is filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns.
A person who used to qualify as your dependent but who is not your "qualifying child" may still qualify as your dependent as a "qualifying relative." To claim the dependency exemption for a qualifying relative, the child cannot be the qualifying child of any other person and all five dependency tests discussed under Dependency Tests in IRS Publication 501 must be met.
Note: If you are a dependent of another person, you cannot claim any dependents on your return.
Additional Tax Articles
How to Determine Your Filing Status
Your filing status is used in determining whether you must file a return, your standard deduction, and the correct amount of tax you must pay. It may also be used to determine whether you can claim certain...
Alimony and Your Federal Taxes
Alimony, according to the IRS, is the payment to or for a spouse or former spouse under a divorce or separation agreement. It does not include voluntary payments that are not made under a divorce or...
Which Income Tax Form Should I Use?
As an American taxpayer you must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Form 1040EZ is the simplest form to use. However, you can only use Form 1040EZ...
Extensions of Time To File
You may be able to get an extension of time to file your return. Special rules apply for those who were: outside the United States, or serving in a combat zone. If you cannot file your 2005 return by...
|
