Under the qualifying child test, the child must be one of these:
- Under age 19
- Under age 24 and a full-time student
- Permanently and totally disabled
There’s no limitation on the child’s income under the qualifying child test. However, the child can’t provide more than half of his or her own support. To be a qualifying child, the child must not file a joint return unless he or she is only filing to claim a refund of withheld taxes. Also, there would be no tax liability for either the child or their spouse if filing separate returns.
Under the qualifying relative test, there’s no age requirement. However, the child’s gross income must be less than $4,150 for the year. You must also provide more than half of the dependent’s total support.
The child must also meet all of the other requirements.