Tax Exemptions

Tax Exemptions: IRS Publication 596

In order to qualify for tax exemptions, your child (children) must meet the relationship, age, and residency tests set forth by the IRS.

To be your qualifying child, a child must be your: son, daughter, stepchild, adopted child, eligible foster child, or a descendant of any of them (for example, your grandchild), or brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). DNA/paternity testing is an accepted method by the IRS to document the relationship that is claimed.