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Glossary term

Qualifying child

Definition

A child who meets specific age, relationship and living requirements that lets you claim them on your taxes or use them to qualify for benefits.

A qualifying child is a son, daughter, stepchild, foster child, sibling or descendant (like a grandchild) who:

  • Is under age 17 (or 19 if a full-time student, or any age if permanently disabled)
  • Lives with you for more than half the year
  • Is a U.S. citizen, national or resident alien
  • Has a Social Security number

For example: Your 8-year-old daughter would be a qualifying child if she lives with you most of the year.

Why it matters: The IRS uses "qualifying child" to decide if you can claim the Child Tax Credit (CTC) and other tax benefits. Many benefit programs also use similar definitions to determine if a child counts toward your eligibility or benefit amount—like SNAP, Medicaid, CHIP, WIC and child care assistance.

Rules can vary slightly by program, so when you apply, the agency will confirm whether your child qualifies under their specific rules.

Child Tax CreditFederal · Internal Revenue ServiceThe Child Tax Credit is a federal tax credit that may lower the tax you owe if you are raising qualifying children.EITCFederal · Internal Revenue ServiceThe EITC is a federal tax credit for people who work and have low to moderate income. It may lower your tax and add to your refund.MedicaidState-run · Centers for Medicare & Medicaid ServicesMedicaid is free or low-cost health coverage run by each state with federal funding, for children, adults, pregnant people, older adults and people with disabilities.SNAPState-run · USDA Food and Nutrition ServiceSNAP gives monthly benefits on an EBT card to help households with low income buy food.WICState-run · USDA Food and Nutrition ServiceWIC gives healthy foods, nutrition education and breastfeeding support to pregnant women, new mothers, infants and young children with low income.CHIPState-run · Centers for Medicare & Medicaid ServicesCHIP gives low-cost health coverage to uninsured children in families that earn too much for Medicaid.Child Care AidState-run · HHS Administration for Children and FamiliesChild care assistance helps families with low income pay for child care so parents can work, look for work, or go to school or training.TANFState-run · HHS Administration for Children and FamiliesTANF gives cash help and support services to families with children who have low income. Each state runs its own program.School MealsState-run · USDA Food and Nutrition ServiceFree and reduced-price school meals help children eat well at school, and Summer EBT helps families buy food for children in the summer.