(c) Qualifying child For purposes of this section—
(1) In general The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual—
(A)who bears a relationship to the taxpayer described in paragraph (2),
(B)who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C)who meets the age requirements of paragraph (3),
(D)who has not provided over one-half of such individual’s own support for the calendar year in which the taxable year of the taxpayer begins, and
(E)who has not filed a joint return (other than only for a claim of refund) with the individual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2)RelationshipFor purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is—
(A)a child of the taxpayer or a descendant of such a child, or
(B)a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3)Age requirements
(A)In general For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and—
(i)has not attained the age of 19 as of the close of the calendar year in which the taxable year of the taxpayer begins, or
(ii)is a student who has not attained the age of 24 as of the close of such calendar year.
(B)Special rule for disabled
In the case of an individual who is permanently and totally disabled (as defined in section 22(e)(3)) at any time during such calendar year, the requirements of subparagraph (A) shall be treated as met with respect to such individual. (ME: if he's gainfully employed he isn't totally and permanently disabled)
(4)Special rule relating to 2 or more who can claim the same qualifying child
(A)In general Except as provided in subparagraphs (B) and (C), if (but for this paragraph) an individual may be claimed as a qualifying child by 2 or more taxpayers for a taxable year beginning in the same calendar year, such individual shall be treated as the qualifying child of the taxpayer who is—
(i)a parent of the individual, or
(ii)if clause (i) does not apply, the taxpayer with the highest adjusted gross income for such taxable year.
(B)More than 1 parent claiming qualifying child If the parents claiming any qualifying child do not file a joint return together, such child shall be treated as the qualifying child of—
(i)the parent with whom the child resided for the longest period of time during the taxable year, or
(ii)if the child resides with both parents for the same amount of time during such taxable year, the parent with the highest adjusted gross income.
(C)No parent claiming qualifying child
If the parents of an individual may claim such individual as a qualifying child but no parent so claims the individual, such individual may be claimed as the qualifying child of another taxpayer but only if the adjusted gross income of such taxpayer is higher than the highest adjusted gross income of any parent of the individual.
(d)Qualifying relative For purposes of this section—
(1)In general The term “qualifying relative” means, with respect to any taxpayer for any taxable year, an individual—
(A)who bears a relationship to the taxpayer described in paragraph (2),
(B)whose gross income for the calendar year in which such taxable year begins is less than the exemption amount (as defined in section 151(d)), $4,200 for 2019
(C)with respect to whom the taxpayer provides over one-half of the individual’s support for the calendar year in which such taxable year begins, and
(D)who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2)RelationshipFor purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A)A child or a descendant of a child.
(B)A brother, sister, stepbrother, or stepsister.
(C)The father or mother, or an ancestor of either.
(D)A stepfather or stepmother.
(E)A son or daughter of a brother or sister of the taxpayer.
(F)A brother or sister of the father or mother of the taxpayer.
(G)A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H)An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household.
