Step 1. Do You Have a Qualifying Child?

A qualifying child is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) was ... Under age 19 at the end of 2025 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2025, a full-time student (defined later), and younger than you (or your spouse if filing jointly). If the child is a full-time student, check the “Full-time student” box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR or Any age and permanently and totally disabled (defined later). If the child is permanently and totally disabled, check the “Permanently and totally disabled” box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR. Who didn't provide over half of their own support for 2025 (see Pub. 501) Who isn't filing a joint return for 2025 or is filing a joint return for 2025 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples) Who lived with you for more than half of 2025. If the child didn’t live with you for the required time, see Exception to time lived with you , later. If the child lived with you for more than half of 2025, check the “Yes” box (box (a)) on row (5) of the Dependents section on page 1 of Form 1040 or 1040-SR. If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2025, see Qualifying child of more than one person , later.

1. Do you have a child who meets the conditions to be your qualifying child?

[ ] Yes.

[ ] No.