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A qualifying child must pass all five tests: relationship, age (under 19, or under 24 if a full-time student, or any age if permanently and totally disabled), residency (lived with the taxpayer more than half the year), support (didn't provide more than half of their own support), and joint return. A qualifying relative instead must pass four tests: not a qualifying child of anyone, member of household or relationship, gross income under $5,300 (2026), and the taxpayer provided more than half their support. A qualifying child generally unlocks more tax benefits than a qualifying relative.

Only one taxpayer can claim a given child; the IRS will reject an e-file with a dependent already claimed elsewhere. Apply the tiebreaker rules in order: if only one person is the child's parent, the parent wins. If both are parents filing separately, the one the child lived with longer wins; if time is equal, it's whoever has the higher AGI. If no parent can claim the child, the person with the highest AGI wins.

Only if they meet all four "considered unmarried" tests: they file a separate return from their spouse, paid more than half the cost of keeping up the home, their spouse did not live in the home at any time during the last 6 months of the year, and the home was the main home of their child, stepchild, or foster child for more than half the year (and they can claim that child as a dependent). If any of these fail, the client must file as MFJ or MFS.