10.3.2 Relationship and Age Tests

Under the relationship test, a qualifying child is a child who is the taxpayer’s (a) child, stepchild, adopted child, foster child,1  or a descendant of any of them; or (b) sibling, step-sibling, half-sibling, or a descendant of any of them.

Under the age test, to be a qualifying child, the child at the end of the tax year must be (a) under the age of 19; (b) under the age of 24 and a “full-time” student; or (c) permanently and totally disabled at any time during the year, regardless of age.

• 1An eligible foster child is a child placed by an authorized placement agency, i.e., a court, state or local government agency or a tax-exempt organization licensed by the state. Hegwood v. Comm’r, T.C. Summ. Op. 2002-156.