What is qualifying child on MA tax filing?

A qualifying child for Massachusetts (MA) tax filing is a dependent who meets specific criteria set by the IRS. Generally, the child must be under 19 years old (or under 24 if a full-time student), live with the taxpayer for more than half the year, and not provide more than half of their own support. Additionally, the taxpayer must claim the child as a dependent on their federal tax return to be eligible for certain state tax benefits.