Qualifying Child (Legal Ward): A qualifying child (or legal ward) must meet the following four criteria:
Must have a specified relationship to the primary individual
Must have the same legal residency as the primary individual for more than one-half of the taxable year
Must be under age 19 (under age 24 if a full time student)
Must not provide more than half of his/her own support for the taxable year
A dependent doesn't always have to be a child; it may sometimes be a relative.