Your Tax Question - 047(b)

(This segment is a continuation from Your Tax Question – 047(a) which explores the question about filing as Head of Household.)

Who is a Qualified Child?

A child who qualifies must meet fives tests.

1. Age Test (any of the three criteria to qualify)
a. Under age of 19 at the end of the year
b. Full-time student under the age of 24 at the end of the year
c. Must be permanently and totally disabled

2. Non-Support Test (must NOT have)
a. Must not have provided more than ½ of their own support (Scholarships not counted)

3. Relationship Test (must be the taxpayer’s)
a. Son
b. Daughter
c. Step-son
d. Step-daughter
e. Eligible foster child
f. Brother
g. Sister
h. Step-Brother
i. Step-Sister
j. Or decedent of any or the above

4. Principal Residence Test
a. Must live with the taxpayer more than ½ the year
i. Temp absence such as illnesses, vacation, education, military service, or other

extenuating circumstances notwithstanding.

5. Citizen or Residency Test
a. Must be a resident of the U.S., Canada, or Mexico

This is the 5 tests that a person must meet in order to be a Qualifying Child. In the next post I will explain who qualifies as a Qualifying Relative of a taxpayer which also a consideration in the Head of Household filing status. To read about the Resident Test, click the following link Your Tax Question – 047(c).