The uniform definition of a child includes the following:

• Child - A natural child, stepchild, adopted child, or eligible foster child
  • Adopted child - A child legally adopted, or a child lawfully placed by an authorized placement agency for legal adoption; this child is treated as a child by blood
  • Eligible foster child - A child placed by an authorized agency or by a judgment, decree, or other order of any court of competent jurisdiction

Recent legislation has added the following conditions to meet the uniform definition of a child test:

• The child cannot be older than the claimant
• Generally, the child cannot be married
• Relationship Test - Your qualifying child must be your:
• Child (per the uniform definition of a child) or descendant (for example, grandchild or great grandchild)
• Sibling, half sibling, stepsibling, or descendant (for example, nephew or niece)
• Age Test - Your qualifying child must be under age 19, a full-time student under age 24, or any age if permanently and totally disabled
• Residency Test - Your qualifying child must have the same main home as you for more than half the year.
• Support Test - Your qualifying child must not provide more than half of their own support.
• Dependent exemption - A child is your qualifying child for the dependent exemption if they meet all of the tests listed above. They must also meet two additional tests:
  • Citizenship Test - Your qualifying child must be a U.S. citizen, a U.S. resident, a U.S. national, or a resident of Canada or Mexico.
  • Joint Return Test - Your qualifying child must not file a joint return unless there would be zero tax liability on both married filing separate returns (the return for your child and the return for your child's spouse), and the joint return is filed only to receive a refund only.

    Note: If a person is not your qualifying child, they may qualify as your dependent under the qualifying relative tests.

• Head of Household filing status - Generally, a child is your qualifying child for the Head of Household if they meet all the tests listed above. Also, you must:
  • Be single or considered unmarried
  • Pay more than half the cost of keeping up the main home where you live with your qualifying child

Other dependent relatives may also qualify you for the Head of Household filing status. A qualifying child who is married must meet the Joint Return Test and Citizenship Test that apply to the dependent exemption.

• Credit for Child and Dependent Care Expenses - A child is your qualifying child for the Credit for Child and Dependent Care Expenses if they meet all the tests listed above except that for the Age Test. The child must be under age 13; but may be any age if mentally unable to care for themselves. Your spouse who was physically or mentally not able to care for themselves may also qualify you for this credit.
• Child Tax Credit - A child is your qualifying child for the Child Tax Credit if they meet all the tests listed above except that for the Age Test - the child must be under age 17. Additionally, the child must be claimed as your dependent. If you are divorced or separated, different rules may apply.
• Earned Income Credit - A child is your qualifying child for the Earned Income Credit if they meet all the Relationship, Age, and Residency Tests listed above. The Support Test does not apply. In addition, the child must have lived with you in the U.S. for more than half the year. A qualifying child who is married must be your dependent or the dependent of their other parent. 
• If both of you are the child's parents and you do not file a joint return together:
  • The parent with whom the child lived the longest period of time during the year can claim the benefits.
  • If the child lived with both parents the same amount of time, the parent with the highest adjusted gross income can claim the benefits.
• If only one of you is the child's parent, the parent can claim the benefits.
• If none of you are the child's parent, the person with the highest adjusted gross income can claim the benefits.

The special rule for divorced or separated parents is the only condition under which tax benefits for one qualifying child may be split between two taxpayers. Under this provision, if the custodial parent allows the noncustodial parent to claim the dependent exemption, the noncustodial parent can also claim the Child Tax Credit if they otherwise qualify. The custodial parent can use the Head of Household filing status and claim EIC and the Dependent and Child Care Credit if they meet the additional rules for each of these benefits.

Contact your local Jackson Hewitt office for more information or assistance. Use our online Office Locator or call 1-800-234-1040 to be connected directly to your nearest Jackson Hewitt office. 

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