Artículo U.S. national.. U.S. national.

id="en_US_2025_publink1000170875"> U.S. national. A U.S. national is an individual who, although not a U.S. citizen, owes their allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens. Qualifying Child Five tests must be met for a child to be your qualifying child. The five tests are: Relationship , Age , Residency , Support , and Joint return . These tests are explained next. . If a child meets the five tests to be the qualifying child of more than one person, there are rules you must use to determine which person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person , later. . Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, or foster child, or a descendant (for example, your grandchild) of any of them; or Your brother, sister, half brother, half sister, stepbrother, or stepsister, or a descendant (for example, your niece or nephew) of any of them. Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse if filing jointly); A student under age 24 at the end of the year and younger than you (or your spouse if filing jointly); or Permanently and totally disabled at any time during the year, regardless of age. Example. Your child turned 19 on December 10. Unless this child was permanently and totally disabled or a student, this child doesn't meet the age test because, at the end of the year, this child wasn't under age 19. Child must be younger than you or spouse. To be your qualifying child, a child who isn't permanently and totally disabled must be younger than you. However, if you are married filing jointly, the child must be younger than you or your spouse but doesn't have to be younger than both of you. Example 1—Child not younger than you or spouse. Your 23-year-old sibling, who is a student and unmarried, lives with you and your spouse, who provide more than half of your sibling’s support. Your sibling isn't disabled. Both you and your spouse are 21 years old, and you file a joint return. Your sibling isn't your qualifying child because your sibling isn't younger than you or your spouse. Example 2—Child younger than your spouse but not younger than you. The facts are the same as in Example 1 , except your spouse is 25 years old. Because your sibling is younger than your spouse, and you and your spouse are filing a joint return, your sibling is your qualifying child, even though your sibling isn't younger than you. Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff and course of study, and a regularly enrolled student body at the school; or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. The 5 calendar months don’t have to be consecutive. Full-time student. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. <