What are the criteria for claiming a child as a dependent?

The criteria for claiming a child as a dependent include:

• Relationship: The child must be related to you (as outlined above).
• Age: The child must be under age 19 at the end of the year, or under 24 if a full-time student, or any age if permanently and totally disabled.
• Residency: The child must have lived with you for more than half the year.
• Support: The child cannot provide more than half of their own financial support.
• Joint Return: The child cannot file a joint return, except in certain situations.