IRS Publication 501, Dependents, Standard Deduction, and Filing Informationprovides details about meeting the qualifying tests, information about being a qualifying child, filing as head of household, special custody and residency situations, and other deductions. This official publication gives detailed in...
Qualifying Child:A qualifying child must meet certain criteria set by the IRS in order to be claimed as a dependent. These criteria include relationship, age, residency, support, and dependency. For example, a qualifying child must be your child, stepchild, foster child, sibling, or a descenda...