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A qualifying child must meet all of the following criteria.

• The child has lived with you at the same principal residence for more than half of the tax year.
• The child was under age 17 at the end of the tax year.
• The child has not provided more than one-half of their own support for the year.
• The child is the taxpayer's son, daughter, adopted child, grandchild, stepchild, brother, sister, stepbrother, stepsister, or a descendant of the taxpayer's brother, sister, stepbrother or stepsister (for example, niece or nephew), or a foster child.
• The child is a U.S. citizen, U.S. National, or resident of the U.S with a valid SSN.
• The child is younger than you.
• The child does not file a joint return (other than a joint return filed solely to get a refund).
• You must claim a dependency exemption for the child.

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