When can you claim a child on tax file?

All of the rules for you and the child have to be met that would allow you to be able to claim an individual as a qualifying child (QC) dependent on your income tax form.

For all of the rules go to the Related Link below and use the search box for PUBLICATION 17 go to 3. Personal Exemptions and Dependents Qualifying Child

There are six tests that must be met for a child to be your qualifying child. The six tests are:

1. Relationship,

2. Age,

3. Residency,

4. Support,

5. Joint return, and

6. Special test for qualifying child of more than one person.

These tests are explained next.

Table 3-1. Overview of the Rules for Claiming an Exemption for a Dependent