Qualifying Children


Certain Minnesota credits, such as the Child Tax Credit or the Credit for Qualifying Older Children, require you to claim one or more qualifying children. 

Who is considered a qualified child?

A qualifying child must:

  • Have a valid taxpayer identification number, which may include:
    • Social Security Number
    • Individual Taxpayer Identification Number (ITIN)
    • Adoption Taxpayer Identification Number (ATIN)
  • Pass the Age, Relationship, Residency, and Joint Return tests

Not be claimed by more than person as a qualifying child


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