In order to be your qualifying child, he must be unmarried and a US citizen, and meet the following requirements:
- He must be under age 19 or a full-time student under the age of 24, or any age if disabled.
- He must live with you more than half the year.
- He must not provide more than half his own support.
- He must not be the qualifying child of another taxpayer with higher priority under IRS tiebreaker rules.