Tax breaks available to taxpayers with children are:
1. dependency exemption
2. head of household filing status
3. child tax credit
4. child and dependent care credit
5. earned income tax credit
But each of these used to have a different requirement for when a child qualified for favorable tax treatment. Now the IRS has created a uniform definition of a qualifying child. This was done to streamline the tax rules related to children and make the regulations more consistent. There are still a few variations left.