Qualifying child vs dependent 2022

Forum|Forum|2 years ago
October 12, 2023
17 replies
102 views

What is best for tax purposes, to have a child as qualifying or as dependent?

What are the rules for a qualifying child in 2022?

Is a child who was 18 by the end of the year and lived with parent (head of household) most of the year and is not claimed by anyone as a dependent considered a qualifying child?

I read https://www.irs.gov/credits-deductions/individuals/child-tax-credit but the "generally" makes things not clear. So generally the child could not be 18, but not always?

Thanks!

xmasbaby0

Level 15

If your child is a qualifying child UNDER the age of 17, you can get the child tax credit. If your dependent child is older than 16, you get the $500 credit for other dependents. But.....if your child is a full-time student under the age of 24, you can still get earned income credit for claiming them--you would not get EIC if your child is "just" a qualifying relative.

And...18 is not the critical age.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2022 taxes as long as they meet the following requirements:

Qualifying child

They're related to you.
They aren't claimed as a dependent by someone else.
They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
They aren’t filing a joint return with their spouse.
They're under the age of 19 (or 24 for full-time students).

No age limit for permanently and totally disabled children.

They lived with you for more than half the year (exceptions apply).
They didn't provide more than half of their own support for the year.

Qualifying relative

They don't have to be related to you (despite the name).
They aren't claimed as a dependent by someone else.
They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
They aren’t filing a joint return with their spouse.
They lived with you the entire year (exceptions apply).
They made less than $4,400 in 2022.
You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**