The 5 tests that qualify a child as a dependent
Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grandchild or niece/nephew).
Residence: Must have the same residence for more than half the year.
Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
Support: Must not have provided more than half of their own support during the year.
Joint Support: The child cannot file a joint return for the year.The 4 tests that will qualify a relative as a dependent
Not a Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
Gross Income: The dependent being claimed earns less than $4,300 in 2021.
Total Support: You provide more than half of the total support for the year.
Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.