REG Individual Tax · Updated November 2026
Qualifying Child or Qualifying Relative: Which Dependent Test Applies?
The dependent categories use different tests, so classify the person before applying the details.
Qualifying child
The applicable tests generally address relationship, age, residency, support, and other dependency conditions.
Qualifying relative
This category generally uses relationship or household rules together with support and gross-income limitations under current law.
Priority rules
When more than one taxpayer could claim the same qualifying child, tie-breaker rules can determine who is entitled to the dependency-related benefit.
Current-law amounts
Income limits and related tax amounts can change, so use current-year materials for exact figures.
The takeaway
Qualifying child focuses heavily on relationship, age, residency, and support. Qualifying relative uses a different support and income framework.
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FAQ
Do qualifying child and qualifying relative use identical tests?
No.
Can residency matter for a qualifying child?
Yes.
Should exact annual income limits come from current materials?
Yes.