INDIVIDUAL FEDERAL INCOME TAXES
WHO CAN BE CLAIMED AS A DEPENDENT ON YOUR RETURN
There are two categories of dependents: qualifying children and qualifying relatives. You may not claim any dependents if you can be claimed as a dependent by another taxpayer. A person cannot be treated as a dependent if he or she files a joint return with a spouse. In addition, the person claimed as a dependent must be either a U.S. citizen, U.S. national or a resident of the US.
There are additional tests for claiming a qualifying child:
- The child must be the taxpayer’s son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister or a descendant of any of these.
- The child must have lived with the taxpayer for more than half of the year. Temporary absences are disregarded.
- The child must be under age 19 at the end of the year or under age 24 at the end of the year and a full time student for at least five months during the year.
- The child cannot have provided over half of his or her own support during the year.
Additional tests for claiming a qualifying relative are as follows:
- You may claim an exemption for a qualifying relative who is not your qualifying child and is not the qualifying child of any other taxpayer.
- The relative must have gross income of less than $3,700.
- The taxpayer must have provided over half of the relative’s support during the year.
Every dependent to be claimed as an exemption on a return must have a Social Security number.