Qualifying Child
/ˈkwɑːlɪˌfaɪɪŋ tʃaɪld/
Definitions
- (n.) An individual who meets specific criteria under tax law to be claimed as a dependent child for benefits such as the child tax credit.
To claim the child tax credit, the child must qualify as a qualifying child under IRS rules.
Forms
- qualifying child
- qualifying children
Related terms
See also
Commentary
The term typically involves multiple legal tests (age, relationship, residency, support) for tax and benefit eligibility; precise statutory criteria vary by jurisdiction.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.