Old IRS Definitions of a Qualifying Child
The following information applies to your 2004 taxes, and to earlier tax years.The definition of a qualifying child changed in 2005. For the new definition, see the glossary entry: Uniform Definition of a Qualifying Child.
A child, generally speaking, is a person until 18 years old who is in your care. There are five tax benefits for people who care for children, and the definition of a child will be different for each tax benefit.
You may claim a child as a dependent if you meet five criteria. Among other things, the child must be related to you, and you must provide over half of the child's support.
You may claim the child tax credit if the child is age 16 or younger at the end of the year.
You may claim the earned income credit if the child is related to you, is age 18 or younger at the end of the year, or is age 23 or younger and a student, and the child lived with you for more than 6 months of the year.
You may claim the child care credit if the child is age 12 or younger and you paid daycare expenses.
You may claim the Head of Household filing status if you claim a dependent child and you are unmarried.
