Relationship

• A qualifying child must be related to the taxpayer by blood or adoption, sibling or step-sibling, foster child, or a descendant of these relations.
  
  

Residence

• A qualifying child must share the same principal residence as the taxpayer for more than half of the tax year. Exceptions to this rule apply in some cases for children of separated or divorced parents, temporary absences, kidnapped children, and children who were born or died during the tax year.
  
  

Age

• At the end of the tax year a qualifying child must meet one of the following conditions: younger than 19 years old; younger than 24 if a full-time student for at least 5 months during the year; or totally and permanently disabled during any part of the year.
  
  

Support

• A qualifying child cannot provide more than half of his or her own support during the year.
  
  

Nationality

• A qualifying child must also be a U.S. citizen or national, or a permanent resident of the U.S., Canada, or Mexico. For certain adopted children an exception will apply.