Tests for Qualifying Child

What is the Support Test for Qualifying Child?

To meet the support test for Qualifying child, the child cannot have provided more than half of his or her own support for the year. This support test for qualifying child is different from the support test to be a qualifying relative.

What is the special test for qualifying child of more than one person?

Sometimes a child meets the relationship test, age test, residency test and support test to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child.

If you and another person have the same qualifying child, you and the other person can decide which of you will treat the child as a qualifying child. That person can take all of the following tax benefits (providing the person is eligible for each benefit) based on the qualifying child.

• the exemption of the child
• the child tax credit
• head of household filing status
• the credit for child and dependent care expenses
• the earned income credit

The other person cannot take any of these benefits based on this qualifying child. In another word, you and the other person cannot agree to divide these tax benefits between you. See also child of divorced or separated parents.

If you and the other person cannot agree on who will claim the child and more than one person files a tax return claiming the same child, the IRS will disallow all but one of the claims using the tie breaker rule.