- A grandchild is the offspring of your son, daughter or foster child. The Internal Revenue Service also considers the offspring of your stepson or stepdaughter to be your grandchildren. You may claim a grandchild who meets all of the IRS's other tests for dependency as a qualifying child. You may also claim the offspring of your brother, sister, half-brother, half-sister, stepbrother, or stepsister as a qualifying child if they meet the IRS's dependency tests.
- You may claim your grandchild as a dependent until she reaches the age of 19 years, provided she meets all of the IRS's dependency tests. You may claim your grandchild as a dependent until she reaches the age of 24 years if she is a full-time student.
- You may claim your grandchild as a dependent if she lived in your home for more than half of the tax year, provided your grandchild didn't supply more than 50 percent of her support for the entire tax year and meets the other IRS requirements for dependency. The Internal Revenue Service doesn't require you to provide more than half of a qualifying child's support. It only stipulates that the child may not have provided more than half of her own support.
- Only one taxpayer can claim the child as a dependent. The IRS has special rules for determining who can claim a child as a dependent when your grandchild may be the qualifying child of more than one person. You may not claim your grandchild as a dependent if the child is married and files a joint tax return. You may not claim a grandchild as a dependent if the child isn't a U.S. citizen, U.S. resident alien, U.S. national or resident of Canada or Mexico.
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