In order for a child or dependent to be considered eligible, they must satisfy three specific requirements: 1. Relationship: The child or dependent must have a certain relationship with the individual claiming them. This could include being a son, daughter, sibling, or even a grandchild. 2. Age: The child or dependent must fall within a specific age range to meet the qualifications. This can vary depending on the circumstance, but typically includes individuals under the age of 19 or under the age of 24 if they are a full-time student. 3. Support: Lastly, the child or dependent must rely on the individual claiming them for financial support. This means that they must receive a significant amount of their financial support from the claiming individual. It's important to note that these criteria are essential in determining the eligibility of a qualifying child or dependent. Meeting these requirements ensures that the individual claiming them can receive certain benefits or deductions.
- Relationship– The individual in question must be the offspring of the taxpayer or the taxpayer's spouse, regardless of whether they were born into the family or legally adopted. Additionally, they may also be a foster child, a sibling, a half-sibling, or a descendant of any of the mentioned individuals.
- Residence- Resides with the taxpayer in California as their primary residence for over half of the tax year. Specific exemptions may be applicable.
- Age- The individual must be younger than the taxpayer and meet one of the following criteria: a) be under 19 years old at the end of the tax year, or b) be under 24 years old if they are a full-time student for at least 5 months during the year. Additionally, a child who is permanently and totally disabled can be included regardless of their age.
The child is eligible for only one tax return. In the event that the child can be claimed by multiple taxpayers, the child's qualification is transferred to:
- The taxpayer serving as the parent of the child. The taxpayer who assumes the role of the child's parent.
- In the event that there are multiple individuals who are considered the child's parent for tax purposes, the child's eligibility will be awarded to the parent with whom the child resided for the longest duration throughout the year. However, if the child's time was evenly divided between both parents, then the parent with the highest adjusted gross income (AGI) will be granted the child's qualification.
- In the absence of a parent who is a taxpayer, the child's eligibility is assigned to the taxpayer with the greatest AGI.