If your grandchildren's parent's do not claim your
grandchildren, and your grandchildren meet the tests for you to claim them as Qualifying Children, you claim them as you
would if they were your own children. Click here for the IRS definition
of a "Qualifying Child".
The four tests to be a "Qualifying Child"
are:
1.
The
Relationship test — the
taxpayer’s child or stepchild (whether by blood or adoption), foster child,
sibling or stepsibling, or a descendant
of one of these.
2.Residence — has the same principal residence as the
taxpayer for more than half the tax year. Exceptions apply, in certain
cases, for children of divorced or separated parents, kidnapped children,
temporary absences, and for children who were born or died during the
year
3.Age — must be under the age of 19 at the end of the
tax year, or under the age of 24 if a full-time student for at least five
months of the year, or be permanently and totally disabled at any time
during the year.
4. Support — did not provide more than one-half of his/her
own support for the year.
