What is the age limit for a child to be considered a Qualifying Child under normal circumstances?

To qualify as a "Qualifying Child" for purposes of claiming various tax benefits, the child must generally be under 19 years old by the end of the calendar year in question. This requirement allows parents or guardians to claim their children as dependents and potentially benefit from credits such as the Child Tax Credit and the Earned Income Tax Credit.

The age limit is specified this way to ensure that children who are still in high school or recent graduates can be claimed, balancing the need for tax support for families with dependents who are transitioning into adulthood. Under this rule, a child aged 19 or older is no longer considered a Qualifying Child, which reflects the definition's intention to provide support during formative years of education and initial workforce entry.

This age limit is particularly relevant for families with dependent students and young adults who may be still living at home but are no longer minors. Therefore, the option stating that a child must be under 19 by the end of the year accurately aligns with IRS guidelines for dependents.