 Number three, was the child under age 17? So now we have another age. So this is getting kind of confusing, right? Because we said the qualifying child was like 19 or 24 if they were a student. But now we have the 17, which is the one. So if they're a qualifying child, doesn't necessarily, this age limit isn't 19 or 24. That's to qualify as a dependent as a qualifying child. But now we're seeing if they qualify, they're a qualifying child and would qualify for the child tax credit. And there you have the age limit of 17 at the end. So was the child under age 17 at the end of 2022? If yes, continue, if no, you can claim the credit for other dependents for this child, meaning you don't get the child tax credit, but you get the default other dependent credit in that case. So if they were the qualifying child, but they were 18 or whatever to 24 qualifying student, then you don't get the bigger credit, even though they're a qualifying child because they don't meet the age test, but you might still get the other dependent credit for them or you should, you would think. So number four, did this child have an SSN number, Social Security Valid for Employment issued before the due date of your 2022 return including extensions? If yes, you can claim the child credit for this person. If no, you can claim the credit for other dependents for this child, check the other dependent credit. All right, so that's gonna be the questionnaire there. And then we skip on over to part four here, which you'll recall, if we didn't have the qualifying child, then the question was, okay, could we still get another dependent credit? So remember the thought process is, are they a dependent? Are they a qualifying child for the dependent, which is different to whether or not they qualify for the child tax credit? If they're qualifying child, then do they meet the more restrictive requirements including the age test to get the better credit, the qualified, the child tax credit? And then if they're not a qualifying child, well, could they still qualify as an other dependent which we're skipping down here to step number four? So is your qualifying relative your dependent? A qualifying relative is a person who is son, daughter, step child, foster child or descendant of any of them, for example, your grandchild or brother, sister, half brother, half sister or a son or daughter of any of them, for example, your niece or nephew or father, mother or an ancestor or sibling of either of them, for example, your grandmother, grandfather, aunt, uncle or step brother, step sister, step father, step mother's son-in-law, daughter-in-law, father-in-law, mother-in-law, sister-in-law or any other person other than your spouse who lived with you all year as a member of your household if your relation didn't violate local law. So if the person didn't live with you for the required time, see exceptions. So we have a very expansive first basic test here, qualifying relative for the first test, quite expansive. But notice we have the living with you, any person who lived with you all year as a member of your household. And if there's exceptions to that, like they had medical conditions or something like that, you could see the exceptions to time lived with you to see if that would qualify as an essence time living with you. Okay, so and who wasn't a qualified child? So obviously they can't be a qualified child because now if they were a qualified child, then they wouldn't be here as an other dependent. They would be a qualified child and we'd be up there, we wouldn't be down here in step number four. So if any taxpayer, you're 2020. So for this person, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund. Okay, and who had gross income less than 4,400. So there's the kicker. That's a pretty low threshold. Notice the prior one, I just want to point out again, wasn't a qualified child of any taxpayer, right? So usually you would be thinking about yourself, does this person qualify for you as a qualifying child or not, but okay, so in any case, here's the kicker who had gross income of less than 4,400 in 2022. That's pretty low threshold for the gross income. So if the person was permanently and totally disabled, you can see the exception to gross income test in that case and you can go into more detail there. And for whom you provided over half of the person's support in 2022, which seems kind of redundant because if they're your dependent and they made under $4,400, you would be provided more than half the support, but there's that one as well. But see children of divorced or separate parents, multiple support agreements and kidnapped child later for more detail there. Okay, one, does any person meet the condition to be your qualifying relative? If yes, we continue. If no, we stop there. Two, was your qualifying relative a US citizen, US national, US resident alien or resident of Canada or Mexico? See publication 519 for the definitions and so on. If yes, we continue. If no, you can't claim the person. Number three, was your qualifying relative married? If yes, seed married person later, you would think normally it would be no because it would be if they were filing married, they would be filing married joint return which normally would mean they wouldn't be a dependent situation. So four, could you or your spouse of filing jointly be claimed as a dependent on someone else's tax return? Now normally if you were a dependent of someone else, it would seem kind of odd that you have someone dependent on you because if you were dependent of someone else, they would be providing more than half your support generally. So if the person who could claim you on their 2022 tax return is not required to file and isn't filing a 2022 tax return or is filing a 2022 return only to claim a refund or withhold income tax or estimated tax paycheck, no C steps one, two and four. So if yes, you can't claim any dependence. If no, you can claim this person as a dependent complete column one through three of the dependent section on page one of form 1040 or 1040 SR, then go to step five. Step five, does your qualifying relative qualify you for the credit for other dependent? So obviously you would hope that they would because that's the main benefit of having them as the dependent. Number one, did your qualifying relative have an SSN social security number ITIN or ATIN issued on or before the due date of your 2022 return including extensions answer yes, if you are applying for an ITIN and so on. Same thing we've seen in prior iterations. So we're gonna say yes, if yes, we continue. If no, you can't claim the credit. Number two, was your qualifying relative a US citizen, US national or US resident alien? You can see publication 519 for more detail. If yes, you can claim the credit for other dependents. For this dependent, I've checked the credit for other dependents box in column four of the dependent section, page one of form 1040, 1040 SR. If no, you can't claim the credit for other dependents. So there's the general concept. Now note that if you have any issues where they fall into that gray area, you've got a split custody situation or something like that or someone they lived with you but something happened so they weren't with you the whole time like they were having medical conditions or something like that. So the gray areas on any of these tests, you could start here to kind of dive down on more detailed information from here and you could find the instructions for the form 1040 in the IRS website, irs.gov, irs.gov.