In order to be your qualifying child,
he must be unmarried and a US citizen, and meet the following requirements:
- He must be under age 19 or a
full-time student under the age of 24, or any age if disabled.
- He must live with you more than half
the year.
- He must not provide more than half
his own support.
- He must not be the qualifying child
of another taxpayer with higher priority under IRS tiebreaker rules.
