Episode 12: The Qualifying Child and the Qualifying Relative

In order to qualify for various tax benefits (the dependency exemption, head of household filing status, the child tax credit, the earned income tax credit, and the child and dependent care credit), an individual had to claim either a qualifying child or a qualifying relative.  I discuss the various requirements for those a qualifying child, a qualifying relative and what is allowed for each for those 5 benefits listed above.  I also discuss how the tax reform changes in this area affect the 2018 requirements.  My apologies for the background noise during parts of this episode.