- Your child has to meet several qualifications to be considered your dependent for tax filing purposes. The first qualification aspect has to do with the relationship between yourself and the child. Biological, adopted, foster and step children all count as your child. Your child has to live in the same home that you do for a minimum of six months out of the year. In addition, a child can only be claimed as dependent while he is younger than 19, younger than 24 if a student or all ages if he is disabled. The child cannot pay for more than half of his essential support to be considered dependent.
- Each qualifying child gives you an additional personal exemption, which reduces your tax liability. Other deductions and credits related to children include the child care tax credit and the earned income tax credit. The claim benefits only go to the parent claiming the qualifying child in a particular tax year.
- Only one parent is capable of claiming a child, and the Internal Revenue Service performs audits on tax returns when multiple individuals are claiming the same children. Generally if someone else has claimed your children as dependents, you are not going to be able to claim them the same year unless the other individual is not qualified to claim the children. You may be able to file electronically and get your return in before a paper filed return, but that is not a guaranteed method.
- If you want to choose which parent claims the deductions and exemptions, even when one parent is not the primary custodial parent, Form 8332 is filled out by the parent with primary custody. This waives the custodial parent's right to claim the children on the tax return, so that both parents can alternate the deductions and credits claim per year.
Qualifying Children
Claim Benefits
Claim Restrictions
Forms
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