Qualifying Child or Qualifying Relative: What Is the Difference?

When you claim someone as a dependent on your federal return, the IRS puts that person into one of two groups: a qualifying child or a qualifying relative. Each group has its own tests. The group affects which tax benefits may apply, so it helps to know the difference before you file. IRS: Publication 501, Dependents

Three tests apply to every dependent

Before you look at the child or relative tests, a dependent must also pass these three tests:

• Dependent taxpayer test. If someone else can claim you as a dependent, you cannot claim anyone else.
• Joint return test. A dependent who is married generally cannot file a joint return. The exception is a joint return filed only to claim a refund of tax withheld or estimated tax paid.
• Citizen or resident test. The dependent must be a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico.

IRS: Dependents FAQ · IRS: Understanding Taxes, dependency exemptions

The qualifying child tests

A qualifying child must pass five tests:

• Relationship. The child is your child, stepchild, eligible foster child, or adopted child. A sibling, half sibling, or stepsibling also counts, and so does a descendant of any of them, such as a grandchild or a niece or nephew.
• Age. The child is under 19 at the end of the year and younger than you (or your spouse, if you file jointly). A full-time student can qualify if under 24 at the end of the year and younger than you. A child who is permanently and totally disabled can be any age.
• Residency. The child lived with you for more than half of the year. Short temporary absences, such as for illness, school, business, vacation, or military service, count as time at home. A child who was born or died during the year is also covered by an exception.
• Support. The child did not provide more than half of his or her own support for the year.
• Special rule for more than one person. If the child could be a qualifying child of more than one person, only one of them can claim the child. The IRS has tie-breaker rules, which Publication 501 explains.

The qualifying relative tests

A qualifying relative must pass four tests:

• Not a qualifying child. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
• Member of household or relationship. The person either lived with you all year as a member of your household, or is related to you in one of the ways Publication 501 lists. Those include your child, your sibling, your parent or grandparent, and certain in-laws. These relatives do not have to live with you. A person who was your spouse at any time during the year cannot be your qualifying relative.
• Gross income. The person's gross income for the year must be less than the amount the IRS sets for that tax year. The amount changes, so check the current figure in Publication 501 before you file.
• Support. You provided more than half of the person's total support for the year. The IRS compares what you paid with all the support the person received, including support from the person's own money. If several people share the support, a multiple support agreement may apply, and Publication 501 explains that rule.

Two examples

Your nephew. Your 16-year-old nephew lives with you all year. He is a descendant of your sibling, so he meets the relationship test. He is under 19. He did not pay more than half of his own support. He is your qualifying child.

Your mother. Your mother lives in her own home. She is your parent, so she can meet the relationship test without living with you. You pay more than half of her support for the year, and her gross income is under the IRS limit for the year. She can be your qualifying relative. Because she is a qualifying relative and not a qualifying child, different rules and credits can apply.

Why the group matters

The group affects which credits you can claim. The child tax credit follows the qualifying child rules. For that credit, the child needs a Social Security number that is valid for work and was issued before the due date of your return, including extensions. The IRS notes that a child with an ITIN or an ATIN may qualify you for the credit for other dependents instead. That credit is for dependents who do not qualify for the child tax credit. IRS: Schedule 8812

For more on the child tax credit, see What Is the Child Tax Credit, and Who Qualifies for It?

What to do next

Write down each person's age, where they lived during the year, and whether they paid for their own support. Confirm each Social Security number. Keep records that show where each person lived and who paid their support. If you are unsure which test someone meets, the IRS Interactive Tax Assistant can help, or you can ask a tax preparer.

This page is general information, not advice for your return. Your facts decide the answer. If you want to learn more, see how it works.

Sources: IRS: Publication 501, Dependents, Standard Deduction, and Filing Information (https://www.irs.gov/publications/p501); IRS: Dependents FAQ (https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents/dependents-2); IRS: Understanding Taxes, dependency exemptions (https://apps.irs.gov/app/understandingTaxes/hows/tax_tutorials/mod06/tt_mod06_04.jsp); IRS: Schedule 8812 (https://www.irs.gov/forms-pubs/about-schedule-8812-form-1040); IRS: Interactive Tax Assistant (https://www.irs.gov/help/ita) This is general information, not advice about your specific return.

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