The 5 tests
that will qualify a child as a dependent are:
- Relationship: Must be your child, adopted child,
foster-child, brother or sister, or a descendant of one of these (grand or
nephew).
- Residence: Must have the same residence for more than half
the year.
- Age: Must be under age 19 or under 24 and a full-time
student for at least 5 months. They can be any age if they are totally and
permanently disabled.
- Support: Must not have provided more than half of their
own support during the year.
- Joint Support: The child cannot file a joint return for
the year.
* Let us know if you have a more specific question.
