Understanding Qualifying Child and Qualifying Relative for Tax Purposes

👨‍👧Qualifying child tests include the relationship, gross income, residency, age, and joint return tests.

🧔‍👩‍👧Qualifying relative tests include the relationship, residence, support, and joint return tests.

💰The gross income test is not applicable for qualifying children but applies to qualifying relatives.

🏠Qualifying relatives can include family members, unrelated parties, and certain in-laws.

📃The support test for qualifying relatives requires that the taxpayer provide more than 50% of the support.

What is the difference between a qualifying child and a qualifying relative?

—A qualifying child is a dependent who meets specific tests related to relationship, age, residency, and support. A qualifying relative is a dependent who meets tests related to relationship, residence, support, and gross income.

What tests determine if someone is a qualifying child?

—The tests include the relationship test, gross income test, residency test, age test, and joint return test.

Who can be considered a qualifying relative?

—Qualifying relatives can be family members, unrelated parties, and certain in-laws. They must meet tests related to relationship, residence, support, and gross income.

What is the support test for qualifying relatives?

—The support test requires that the taxpayer provide more than 50% of the support for the qualifying relative.

Do children of divorced parents qualify as qualifying relatives?

—Yes, children of divorced parents can qualify as qualifying relatives if certain tests related to support, residence, and gross income are met.

00:00This video explains the tests for determining if someone is a qualifying child or a qualifying relative for tax purposes.

01:00Qualifying child tests include the relationship, gross income, residency, age, and joint return tests.

02:30Qualifying relative tests include the relationship, residency, support, and joint return tests.

04:15Qualifying relatives can include family members, unrelated parties, and certain in-laws.

06:45The gross income test is not applicable for qualifying children but applies to qualifying relatives.

08:00The support test for qualifying relatives requires that the taxpayer provide more than 50% of the support.

09:30Understanding the tests for qualifying child and qualifying relative is important for determining tax filing status and eligibility for tax benefits.