### Question
Can you define what qualifying child means?


### Answer
**Qualifying child** is defined as the following in *26 U.S.C. § 24*:

> any individual if—


(A) the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year,


(B) such individual has not attained the age of 17 as of the close of the calendar year in which the taxable year of the taxpayer begins, and


(C) such individual bears a relationship to the taxpayer described in section 32(c)(3)(B)

#### Citation:
  - *26 U.S.C. § 24*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

