Birth/Death Rule

• Any child who is born or dies on or before December 31 of the tax year and has lived with you her entire life can be claimed as a dependent on your return. The child must also meet all of the IRS's other qualifying tests for dependent status.
  
  

Relationship Test

• According to the IRS, to be claimed as a dependent, the child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of any of these individuals.
  
  

Residency Test

• This rule states that the child must have lived with you for more than half of the year. There is an exception to this. If the child was born after June but on or before December 31 and lived with you his entire life, he qualifies. This includes children who are born and die during that period.
  
  

Support Rule

• The child cannot have supplied more than half of her own financial support during that tax year.
  
  

Joint Return Rule

• The child cannot be filing a joint return with anyone for that tax year. The exception to this rule is that the child may still be claimed as a dependent if the child files a joint return that is filed solely for the purpose of claiming a refund.
  
  

Qualifying Dependent of Another

• This child cannot be legally claimed as the dependent of another person filing separately from you.
  
  

Age Test

• Unless the child is legally disabled, the child must be younger than either you or your spouse to be considered a dependent on your tax return.