To claim a child as a dependent for tax credits or deductions, five tests generally apply:
• Relationship: The child must be your son, daughter, stepchild, foster child placed by a court or authorized agency, brother or sister (including half‑siblings) or a descendant of any of these (such as a grandchild).
• Age: The child must be under 19 at the end of the year. If they are a full‑time student, they can be under 24. There is no age limit if the child is permanently and totally disabled.
• Residency: The child must live with you for more than half of the year. Temporary absences (such as school or medical care) generally count as time lived with you.
• Support: The child cannot provide more than half of their own support during the year.
• Joint return: The child cannot file a joint return with a spouse unless the return is filed only to claim a refund of withholding or estimated tax payments.
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