A child who is: under 19 a New Zealand citizen or ordinarily resident in New Zealand not married or in a defacto relationship financially dependant, that is not working more than 30 hours a week on average, or receiving a benefit or a student allowance.
A term from the Child Support Act 1991 to mean a child under 16 or under 19 and in full time non advanced education - one of his or her parents must be an 'absent parent'
a child of which the claimant has custody, and maintains at his or her own expense for some part of the tax year
a child who meets certain relationship, residency, and age requirements
a child whom the taxpayer can claim as a dependency exemption
an individual for whom the taxpayer can claim a
an individual who satisfies a relationship test, a residency test and an age test, and for whom the taxpayer satisfies an identification requirement
a son, daughter, adopted child, grandchild, stepchild, or eligible foster child
To be your dependent (defined earlier), a person must be either your qualifying child or your qualifying relative (defined next). Generally, a person is your qualifying child if that person: Is your child, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them, Lived with you for more than half of the year, Did not provide more than half of his or her own support for the year, and Was under age 19 at the end of the year (or was under age 24 at the end of the year and a student, or was any age and permanently and totally disabled). For details, see Exemptions for Dependents in Publication 501.
This individual must meet the following four tests: relationship, residence, age, and support. The same individual can not be a Qualifying Child for more than one taxpayer.
A qualifying child for the earned income credit meets relationhip, age, and residency tests.
An IRS classification that may allow a taxpayer to claim the EITC and certain other tax credits. In general, to be a taxpayerâ€(tm)s qualifying child, a person must satisfy four tests: Relationship — the taxpayerâ€(tm)s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these. Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year. Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year. Support — did not provide more than one-half of his/her own support for the year.
To be a qualifying child, a child must meet statutory relationship, age and residency requirements. A child is not a qualifying child unless the statutory requirements are met. Pub 501
To be a qualifying child, the dependent must meet five tests: (1) Relationship, (2) Age, (3) Residency, (4) Support, and (5) Special test for qualifying children of more than one person.