For a 30 year-old taxpayer, a qualifying child cannot include: Taxpayer's daughter who is away at college. Taxpayer's niece that is a resident alien. Taxpayer's brother who is 28 years of age and disabled. Taxpayer's married son who files a separate return. Taxpayer's grandmother. For a 30 year-old taxpayer, a qualifying child cannot include: Taxpayer's daughter who is away at college. Taxpayer's niece that is a resident alien. Taxpayer's brother who is 28 years of age and disabled. Taxpayer's married son who files a separate return. Taxpayer's grandmother