Qualifying Child | Qualifying Relative | Job Acts and Tax Cuts | Income Tax Course | CPA Exam Reg
A dependent taxpayer must be either a qualifying child or a qualifying relative.
The term qualifying child is used in several Code provisions, including those relating to: Head-of-household filing status. Credit for child and dependent care expenses, Earned income tax credit. Child and dependent tax credit.
A qualifying child must meet the relationship, residence, age, and support tests. For dependency exemption purposes, a qualifying child also must satisfy the joint return test and the citizenship or residency test,
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