If you want an example of how Byzantine our tax code is, according to the IRS rules on applying for the Child Tax Credit or the Earned Income Tax Credit, the definition of qualifying child is a lot more complicated than you may think:

(1)In general

The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual—

(A)who bears a relationship to the taxpayer described in paragraph (2),

(B)who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,

(C)who meets the age requirements of paragraph (3),

(D)who has not provided over one-half of such individual’s own support for the calendar year in which the taxable year of the taxpayer begins, and

(E)who has not filed a joint return (other than only for a claim of refund) with the individual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

It goes on in much greater detail for seven pages.

But does he qualify?