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—
More Definitions of Qualifying child
Qualifying child means a plan member’s child who is under
Qualifying child means a child under the age of eighteen who is:
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 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 "qualifying
Qualifying child means a qualifying child as defined by Title 26 U.S.C. Sec. 32 of the internal revenue code, except the child may have a valid individual taxpayer identification number in lieu of a social security number.