What's the Difference Between a Qualifying Child and a Qualifying Relative?

Many tax benefits depend on whether you can claim someone as a dependent, and there are two types of dependents: a qualifying child and a qualifying relative. A qualifying child must meet four tests: relationship (your child, stepchild, sibling, or their descendant), age (under 19, or under 24 if a full-time student), residency (lived with you for more than half the year), and support (they didn't provide more than half their own support). A qualifying relative doesn't have to live with you and can be virtually any person who doesn't qualify as someone else's qualifying child, as long as they meet the relationship test, had gross income under $5,050 in 2024, and you provided more than half their support. A qualifying child unlocks more and larger tax benefits than a qualifying relative, including the Child Tax Credit, which only applies to qualifying children under 17.