WIOA Title I-A & I-B Policy & Procedure Manual

Dependent Child Guidance

Effective date: August 2, 2018

Revision date: April 12, 2019

A "dependent child" is a family member who meets the IRS "qualifying child test" that allows an individual or couple to claim a family member as a dependent for tax purposes.

To meet the IRS "qualifying child test," the family member must:

Reference: https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules