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- Employment & Training
- WIOA Title I-A & I-B
- Policy & Procedure Manual
- Dependent Child Guidance
WIOA Title I-A & I-B Policy & Procedure Manual
Dependent Child Guidance
Effective 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:
- have a Social Security number
- be the son, daughter, adopted child, stepchild, foster child, or a descendant of any one of these relations (e.g., a grandchild) of the individual claiming him or her as a dependent
- be the brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any one of these relations (e.g., a niece or nephew) of the individual claiming him or her as a dependent
- be under the age of 19 and younger than the individual or at least one member of a married couple
- be a full-time student under the age of 24 and younger than the individual or at least one member of a married couple
- be permanently and totally disabled regardless of age
- live with the individual in the United States for more than half of the year (i.e., at least 183 days)
- not be claimed as a dependent by somebody else.