Qualifying child
1) Related
2) Same principal abode as taxpayer for more than ½ the tax year. Temporary absences like for school are ignored
3) If not a full-time student, under 19 at the end of the tax year. If a full-time student under 24 at end of tax year.
Full -time means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins is a full-time student at an educational organization described in section 170(b)(1)(A)(ii), or is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in or of a State or political subdivision of a State.
4) Hasn’t provided over ½ his/her own support
if all 4 tests are met you get him and he must indicate on his return that he's claimed by another taxpayer.
