Child Qualification

• The child must meet certain qualifications to qualify as a dependent child on a grandparent's tax return. You can claim a descendant of a son, daughter, adopted child, stepchild or foster child provided you have the child's social security number. The IRS requires the child to be under the age of 19, a full-time college student under the age of 24 or a permanently disabled grandchild of any age. Your grandchild must reside in your home for more than six months of the tax year. A qualifying child cannot file a joint tax return, with two exceptions. The child and the spouse can file a joint return if the couple has no filing requirements and submit the return to receive a refund.
  
  

Acceptable Verification

• Verification of each standard is required by the IRS. To verify your relationship, the IRS accepts birth and marriage certificates, letters from an authorized adoption or placement agency or a certified court document proving the child's relationship to you. The IRS confirms age for dependents under the age of 19. Acceptable verification for a full-time student under the age of 24 includes a certified school record such as a college or high school transcript. The transcript must prove the dependent was a student for at least five months of the tax filing year. Copies of school, medical, childcare or social service records on official letterhead verifies residency. You can also ask an employer, landlord or clergy member to provide a letter, on official letterhead, on your behalf. You cannot use a relative childcare provider.
  
  

Definition of Permanently Disabled

• The IRS classifies a disabled child as any child who cannot participate in any substantial gainful activity. Substantial gainful activity refers to the ability to perform certain duties over a logical amount of time for pay. The IRS does not consider a child disabled if your grandchild works full time or part time earning at least minimum wage. Uncompensated hobbies, volunteer work, therapy, school and training do not qualify as gainful activities. A doctor, healthcare provider or social service agency can write a letter certifying that your grandchild's condition will last 12 months or longer or result in death.
  
  

Qualifying for More Than One Person

• If your grandchild meets the criteria for more than one person, such as a parent, only one household can claim the child. When this occurs, you can only claim the grandchild if your adjusted gross income is higher than the child's parents.