What Is a Qualifying Child?

A qualifying child is a dependent who meets specific IRS tests related to relationship, age, residency, and support. The child must be your child, stepchild, sibling, or descendant; under age 19 (or 24 if a full-time student, or any age if permanently disabled); have lived with you for more than half the year; and not have provided more than half their own support. A qualifying child unlocks the Child Tax Credit, EITC, and other benefits. If two people could claim the same child, tiebreaker rules apply.