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Income Tax Planning
Chapter 3: Fundamentals of Income Tax/QUALIFYING CHILD TESTS (3 OF 3)
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Chapter Study Session

Chapter 3: Fundamentals of Income Tax

QUALIFYING CHILD TESTS (3 OF 3)

01.Core Concepts

Abode Test • Child must live with the taxpayer for more than half the year. • Temporary absences (i.e., away at college) do not count Age Test • Under the age of 19 as of end of calendar year, or • Student under the age of 24 • Must be full-time student during 5 months of the year. Support Test • The child does not provide more than half of his or her support during the year. • If full-time student, scholarships are not considered.