A "Qualifying Child" is a term used in tax law to determine eligibility for certain tax benefits, such as the Child Tax Credit. To be considered a qualifying child, the individual must meet specific criteria, including age, relationship, residency, and support tests. Generally, the child must be under 19 years old, or under 24 if a full-time student, and must live with the taxpayer for more than half the year. Additionally, the qualifying child must be the taxpayer's child, stepchild, foster child, sibling, or a descendant of any of these. The taxpayer must also provide more than half of the child's financial support during the year.