Basic Qualifications

• In order to claim a child a dependent, the person must be your biological or legally adopted child or a descendant, such as a grandchild, under age 19 unless the child is a full-time student and under age 24 or permanently disabled and the child cannot provide more than half of his own support.
  
  

Paternity

• If two people are entitled to claim a child as a dependent, the person who is a legal parent, as opposed to an ancestor such as a grandparent, aunt or uncle, is entitled to claim the child.
  
  

Time Frame

• If both people wishing to claim the child on taxes are legal parents, the parent who the child lives with longer is entitled to claim the child.
  
  

Equal Time

• If a child splits the year between two parents, the parent with the higher adjusted gross income has the right to claim the child.
  
  

Non-Parents

• If a parent or parents are allowed to claim a child as a dependent, but elect not to, a non-parent who meets the requirements may only claim the child if her adjusted gross income exceeds that of the parents.