Qualifying child definition

Qualifying child means an individual who:

Qualifying child means, with respect to any person for any taxable year, an individual:

Qualifying child means a person who is under the age of 18 and who—

Examples of Qualifying child in a sentence

• CAUTION!If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2007, see Qualifying child of more than one person on page 17.child is your depen- dent, check the box on Form 1040, line 6c, column (4).

• Qualifying child care providers must fall into the following categories: • Either a USDA, DLLR or Baltimore City certified Family Child Care Provider; and• Infant care (6 weeks to 18 months);• Toddler care (18 to 24 months);• Preschool (2years to 4years);• Pre-kindergarten (4 to 5 years); or• Before or after school.

• Grants and Awards Qualifying child care programs may receive STARS grants and awards.

• Qualifying child credit If an individual is eligible for any amount of the basic credit the individual also may be eligible for a qualifying child credit.

• See, however, section 152(e) and § 1.152–5 for a special rule for a child of divorced or separated parents or parents who live apart.(b) Qualifying child relationship test.

More Definitions of Qualifying child

Qualifying child means a child who is no more than 12 months of age on the last day of the taxable year for which the tax credit is claimed.

Qualifying child means a child under the age of eighteen who is:

Qualifying child means a plan member’s child who is under

Qualifying child means a dependent child less than eighteen years of age, or if eighteen years of age or older, a dependent child enrolled in high school.

Qualifying child means an individual who 1) bears a certain relationship to the taxpayer, 2) has the same principal place of abode as the taxpayer for more than one-half of the taxable year, 3) meets the age requirements, 4) who has not provided over-half of the individual’s own support for the taxable year in which the taxable year of the taxpayer begins, and 5) has not filed a joint return with the individual’s spouse for the taxable year. I.R.C. § 152(c)(1). “Qualifying relative” means an individual 1) who bears a certain relationship to the taxpayer, 2) whose gross income for the taxable year is less than the exemption amount,

Qualifying child means a child who:

Qualifying child means a dependent child less than eighteen years of age, or if eighteen years of