Relationship Test

• If you claim a child as a dependent, the child must be your son, daughter, grandchild, foster child or stepchild. Adopted children are always treated as a dependent child. You can also claim a niece or nephew, a brother, a sister, a half-brother, half-sister, stepbrother or stepsister.
  
  

Age Test

• In addition, the child must be under 19, and be younger than you. You can claim a dependent who is under 24 and a full-time student. A person of any age who is disabled is a also a dependent.
  
  

Residency Test

• The dependent must have lived with you for more than half a year, unless the child was born or died during the year. If a child was kidnapped, you may claim that child on your taxes for the year. If the dependent did not live with you for more than half the year, you can still claim a dependent who was away for illness, vacation, education, military service or business.
  
  

Support

• The child cannot have provided more than half of his or her financial support for the year. For example, if a child earned $6,000 during the year and you paid $4,000 toward that child's support, the child does not qualify as your dependent. In other words, the child's contribution is to his own support, not the total household income.
  
  

Joint Return

• The child cannot file a joint return. An exception to the joint return test applies if your child and his or her spouse file a joint return merely as a claim for refund.