question.jpgIn Federal Income Tax

What is a qualifying child?

A “qualifying child” is one of the two types of dependants you can claim an exemption for (the other being a “qualifying relative”). There are four requirements that a child must meet to be considered a “qualified child” - the relationship test, the residence test, the age test and the support test. Note, however, there is no gross income test as there is for someone to be a “qualifying relative.” This means that a child can earn any amount of money during the tax year and still be claimed as a dependent, as long as the above four tests are met.