ALL THOSE KIDS - Rules for Qualifying Child, part 1

Warning! This chart is a summary. For complex situations, please refer to Publication 17, VITA Resource Guide 4012 or other resource material.

AGE RELATIONSHIP RESIDENCY SUPPORT CHILD MUST HAVE SSN (NOT ITIN) At the end of the tax year, the child Child must be taxpayer's Child must have lived in the No support test. must be under age 19, or under age child, stepchild, adopted U.S. with the taxpayer for Note: There is an Yes Earned Income 24 if a fulltime student and unless child, foster child, sibling, more than half the tax year. exception for a (Also, the taxpayer must Tax Credit disabled must be younger than the stepsibling or descendent Some temporary absences married child that did have an SSN.) taxpayer. The child can be any age of any of these. count as time lived with not provide over 1/2 if the child is disabled. the taxpayer. of his/her own support for the tax year. At the end of the tax year, the child Child must be taxpayer's child, Child must have lived with Child did not provide over must be under age 19, or under age stepchild, adopted child, foster the taxpayer for more than 1/2 of his/her own support Dependent 24 if a fulltime student and unless child, sibling, stepsibling or half the tax year. Some for the tax year. No disabled must be younger than the descendent of any of these. temporary absences count as taxpayer. The child can be any age time lived with the taxpayer. * if the child is disabled. Child must be under age 17 at the Child must be taxpayer's Child must have lived in the Child did not provide over

Child Tax end of the year and must be child, stepchild, adopted U.S. with the taxpayer for 1/2 of his/her own support Yes Credit & younger than the taxpayer. child, foster child, sibling, more than half the tax year. for the tax year. (New starting with tax Additional Child Note: There is no exception for stepsibling or descendent of Some temporary absences Note: Child must also be year 2018. Taxpayer Tax Credit students or the disabled. any of these. count as time lived with the claimed as the taxpayer's is not required to taxpayer. * dependent. have an SSN.) At the end of the tax year, the child Child must be taxpayer's Child must have lived in the Child did not provide over must be under age 19, or under age child, stepchild, adopted U.S. with the taxpayer for 1/2 of his/her own support No Credit for Other 24 if a fulltime student and unless child, foster child, sibling, more than half the tax year. for the tax year. Dependents** disabled must be younger than the stepsibling or descendent of Some temporary absences (New beginning with taxpayer. The child can be any age any of these. count as time lived with the tax year 2018.) if the child is disabled. taxpayer. *

At the end of the tax year, the child Child must be taxpayer's Child must have lived with Child did not provide over must be under age 19, or under age child, stepchild, adopted the taxpayer for more than 1/2 of his/her own support No Head of 24 if a fulltime student and unless child, foster child, sibling, half the tax year. Some for the tax year. Household*** disabled must be younger than the stepsibling or descendent of temporary absences count Note: Taxpayer must taxpayer. The child can be any age any of these. as time lived with the taxpayer. provide over half the if the child is disabled. cost of maintaining the home. Child must be under age 13 or Child must be taxpayer's child, Child must have lived with Child did not provide over disabled at the time of the child stepchild, adopted child, foster the taxpayer for more than 1/2 of his/her own support No Child & care. child, sibling, stepsibling or half the tax year. Some for the tax year. Dependent descendent of any of these. temporary absences count Care Credit as time lived with the taxpayer.

* The child can be claimed by a noncustodial parent if released by the custodial parent using Form 8332. ** The child cannot be a qualifying child for the child tax credit. *** Taxpayer must be unmarried or considered unmarried per special exception rules.

ALL THOSE KIDS – Rules for Qualifying Child, part 2

Warning! This chart is a summary. For complex situations, please refer to Publication 17, VITA Resource Guide 4012, or other resource material.

QUALIFYING RELATIVE EXCEPTION FOR RULES CAN BE USED TO A DISABLED DIVORCED/SEPARATED CITIZENSHIP GET OR INCREASE THIS CHILD CAN BE PARENTS CAN BE BENEFIT? ANY AGE? USED?

Child must be US citizen or a legal Earned Income No No Yes resident of the US. Tax Credit (The child must have lived with the taxpayer more than 6 months.) Child must be US citizen or a

Dependent resident of the US, Canada Yes Yes Yes or Mexico.

Child Tax Yes No No Child must be U.S. citizen or a legal Credit & ACTC resident of the US.

Yes Credit for Other Yes Yes Child must be US citizen or a Dependents resident of the US. (New beginning with tax year 2018.)

No Yes Child must be US citizen or a Head of (Child must live with the (Must be dependent that is Yes resident of the US, Canada or Household*** taxpayer more than 6 related to the taxpayer.) Mexico. months.)

No Yes Child must be US citizen or a Child & (The child must live with (Certain disabled Yes resident of the US, Canada or Dependent the taxpayer.) dependents.) Mexico. Care Credit

*** Taxpayer must be unmarried or considered unmarried per special exception rules.

QUALIFYING RELATIVES

Warning! This chart is a summary. Please refer to Publication 17, VITA Resource Guide 4012, or other resource material.

Cannot be Qualifying Child Relationship Residency Support Income

Earned Income Qualifying Relative rules do Tax Credit not apply to EITC.

QR cannot be a qualifying child QR is a descendent, If the QR is not related to The taxpayer provided QR had gross of another taxpayer who has a sibling, ascendant, the taxpayer, QR must over 1/2 of the QR's income less Dependent filing requirement or claims niece/nephew, in-law; OR have lived with the financial support for the than $4,150. EITC. someone who lived with taxpayer all year. The QR tax year. Exception: the taxpayer all year. must have been a U.S. multiple support citizen or a resident of the agreements. U.S., Canada, or Mexico.

Child Tax Qualifying Relative rules do Credit & ACTC not apply to CTC & ACTC. Cannot be a qualifying child for QR is a descendent, If the QR is not related to The taxpayer provided QR had gross the child tax credit. QR cannot sibling, ascendant, the taxpayer, QR must have over 1/2 of the QR's income less Credit for Other be a qualifying child of another niece/nephew, in-law; lived with the taxpayer all financial support for the than $4,150. Dependents taxpayer who has a filing OR lived with the year. The QR must have tax year. Exception: (New beginning requirement or claims EITC. taxpayer all year. been a U.S. citizen or a multiple support with tax year 2018.) resident of the U.S. agreements. QR cannot be a qualifying child QR is a descendent, QR has lived with the The taxpayer provided QR had gross of another taxpayer who has a sibling, ascendant, taxpayer more than 6 over 1/2 of the QR's income less

filing requirement or claims niece/nephew, or in- months of the tax year. financial support for the than $4,150. Head of EITC. law. Exception: a taxpayer's tax year. Note: Taxpayer Household*** parent is not required to must have provided over reside with the taxpayer. half the cost of maintaining the home. QR cannot be a qualifying child QR is a descendent, QR must have lived with The taxpayer provided There is no Child and of another taxpayer who has a sibling, ascendant, the taxpayer more than 6 over ½ of the QR's income test. Dependent filing requirement or claims niece/nephew, in-law; OR months of the tax year. financial support for the Care Credit EITC. lived with the taxpayer all tax year. year. *** Taxpayer must be unmarried or considered unmarried per special exception rules.