Tax Tools

Tests for Qualifying Child

Relationship

A qualifying child is a child who is your

SonBrother
DaughterSister
StepchildHalf brother/sister
Foster childStep brother/sister
A descendantA descendant

Age

A qualifying child is a child who was

Under age 19

at the end of current tax year and younger than you (or your spouse, if filing jointly)

Under age 24

at the end of current tax year a student and younger than you (or your spouse, if filing jointly)

Any age

permanently and totally disabled at any time during the year

Joint Return

A qualifying child is a child

who is not filing a joint return for current tax year (or is filing a joint return for current tax year only to claim a refund of income tax withheld or estimated tax paid).

Residency

A qualifying child is a child

who lived with you in the United States for more than half of the current tax year.

You can't claim the EIC for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address.

If the child didn't live with you for more than half of the year because of a temporary absence, birth, death, or kidnapping, see Temporary absences, Birth or death of child, or Kidnapped child in this chapter.

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Affordable Care Act (ACA) and what it means for your taxes

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Have you heard about child tax credit?

Here is a short checklist for you to know and learn everything on how you and your kid can qualify for the child tax credit. Click here: https://t.co/DjQYtj7rCL

Have you heard about child tax credit?  Here is a short checklist for you to know and learn everything on how you and your kid can qualify for the child tax credit. Click here: https://t.co/DjQYtj7rCL

Friday Fun Fact

Form 1040 has been replaced with a new look. The New Tax Form is now Postcard-Size reducing from 79 lines down to 23 lines.

The goal is to simplify and for the millions of taxpayers could save a bit of time on their filings this year.

Do you agree on thi

Friday Fun Fact  Form 1040 has been replaced with a new look. The New Tax Form is now Postcard-Size reducing from 79 lines down to 23 lines.  The goal is to simplify and for the millions of taxpayers could save a bit of time on their filings this year.  Do you agree on thi

SPECIAL THANK YOU: to all the wonderful customers we've served over the years (150K+ tax returns filed). This year we got over the 10,000 tax returns mark. It is truly a pleasure and a privilege and we are most grateful to ALL of YOU - our valued customers!

SPECIAL THANK YOU: to all the wonderful customers we've served over the years (150K+ tax returns filed). This year we got over the 10,000 tax returns mark. It is truly a pleasure and a privilege and we are most grateful to ALL of YOU - our valued customers!

Our ATC tax experts are ready to assist you all the way. Get in touch and connect with us right now.

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Our ATC tax experts are ready to assist you all the way. Get in touch and connect with us right now.  Find your nearest ATC office and make an appointment today.  https://t.co/1sza246SWm

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Tax Returns get audited every year.  Get Accuracy, Assistance, and Audit protection---the ATC triple promise that your return will be done right. And will be right by your side if you are audited by the IRS.

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