The term qualifying child for U.S. federal tax purposes has several meanings depending on context. A qualifying child standard must be met to benefit from some of the following federal tax benefits:

  • Claiming a Child as a Dependent on a Tax Return
  • Child Tax Credit (CTC)
  • Credit for Child and Dependent Care Expenses
  • Earned Income Tax Credit (EITC)
  • Other Dependent Credit (ODC)

The “qualifying child” standard is largely the same across these benefits; however, there are subtle differences. For example, the qualifying child standard for the child tax credit (CTC) has more stringent requirements than the qualifying child standard to claim a dependent. We discuss those details below.  

Qualifying Child Test for Claiming a Dependent

To claim a child as a dependent on Form 1040 (US Individual Income Tax Return), the child must meet the following five tests:

  • Age Test. The child must be under 19 at the end of the tax year, or a student under the age of 24, or a child who is permanently and totally disabled during the year.
  • Relationship Test. The child must be the son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-sister, half-brother, or a descendant of any of them, including grandchild, niece, and nephew.
  • Residency Test. The child must have lived with you for more than half the year. Exceptions are allowed for temporary absences.
  • Support Test. The child cannot have provided more than half of the child’s own support for the tax year.
Qualifying Child Test to Claim the Child Tax Credit (CTC)

The CTC is calculated and reported on Schedule 8812 (Credits for Qualifying Children). The child must meet the following tests to qualify for the child tax credit and additional child tax credit (ACTC):

  • Age Test. The child must be under 17 years old at the end of the tax year.
  • Relationship Test. The child must be the son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-sister, half-brother, or a descendant of any of them, including grandchild, niece, and nephew.
  • Support Test. The child cannot have provided more than one-half of their own support during the tax year.
  • Dependent Test. The taxpayer must claim the child as a dependent on their Form 1040 (US Individual Income Tax Return).
  • Citizenship Test. The child is a U.S. citizen, a U.S. national, or a U.S. resident.
  • Residency Test. The child lived with the taxpayer for more than half of the year. It is okay if the child is temporarily absent from the home, resulting in the child living there for less than one-half of the year.
  • Valid SSN. The qualifying child must have a valid SSN by the tax return’s due date.
Key Differences

Notice how the Age Test differs between who qualifies as a dependent and who is eligible for the CTC. Only children under the age of 17 qualify for the child tax credit, yet they might still be eligible as dependents for other purposes. The CTC also requires the child be a U.S. citizen or resident with a valid SSN.

Example Difference Between CTC and Dependent

Jane Doe has two daughters, Sarah and Emily, who both live at home full-time. Sarah is 18 and in her senior year of high school, while Emily is 15 and in her freshman year of high school. Jane is completing her federal income tax return for the 2023 tax year.

Both of Jane’s daughters are qualifying children for the purpose of being Jane’s dependent children. However, when Jane calculates her child tax credit, only Emily is a qualifying child. Although Sarah is a dependent, she is not under 17 years old at the end of the tax year, so she is not eligible for the CTC.

Video Tutorials and Examples

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Additional Information

Taxpayers seeking more information on qualifying children, dependents, and the related tax benefits can visit the IRS website and IRS Publication 501 (Dependents, Standard Deductions, and Filing Information).