If it is your child, there is not an income limit. They remain a qualifying child. They just cannot pay over half of their own support. If it is not your child, then the income limit is $5,050 f...
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If it is your child, there is not an income limit. They remain a qualifying child. They just cannot pay over half of their own support. If it is not your child, then the income limit is $5,050 for 2024. To claim someone as a Qualifying Relative, they must be:
Your child ( including step children, adoptive children and foster children) or a descendent of them
Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
Your parent or grandparents, including step parents and in laws
Any other person that lived with you for the entire tax year
Not a qualifying child of another taxpayer
Someone that you provided over half of their support for during the tax year
Has less than $5,050 in income (not counting social security)
The following criteria must be met to claim someone as a qualifying child:
Your child (including adopted and foster children), your sibling, or a descendent of any of them.
Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student or totally and permanently disabled.
Lived with you for more than 6 months during the tax year
They did not provide more than half of their own support (social security does not count)
They did not file a joint return, unless it was to claim a refund
Have a social security number that is valid for employment