Dependent Child Guidance

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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

AND

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

AND

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

AND

live with the individual in the United States for more than half of the year (i.e., at least 183 days)

AND

not be claimed as a dependent by somebody else.

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

Dependent Child Guidance