Glossary
Qualifying child
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.