What tests do I have to meet to have "a child considered a qualifying child" for purposes of being able to claim that child as a dependency exemption on my 2008 Federal Income Tax return?

Thanks a lot!

A good question!

Per the IRS tax code, "An individual must satisfy 4 tests to be considered a qualifying child for the purposes of claiming the dependency exemption." These tests are as follows:

1. Relationship
Per IRS Code Section 152 (c) (2). the child must be a related to the taxpayer in one of the following manner a son, a daughter, stepson, stepdaughter, descendant of such child, a brother, sister, stepbrother, stepsister or a descendant of such relative.

2. Age
Per IRS Code Section 152 (c) (3), the Child must not have attained the age of 19 years by the end of the calendar year or must be a full time student that has not attained the age of 24 by the end of the calendar year.

3. Principal Place of Abode
Per IRS Code section 152 (c)(1)(B), the child must have the same principal place of abode as the taxpayer for more than 1/2 of the tax year.

4. Support
Per IRS Code section 152 (c)(1)(D), the child must not provide more than 1/2 support for the tax year.

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