There
are three basic tests that you must pass in order to claim someone as a
dependent on your tax return.
First,
you cannot claim anyone as a dependent if they can be claimed as a dependent by
another person. If the dependent is
married, they cannot file a joint return with their spouse. Exception: You may claim them if the only purpose for
the joint return was to claim a refund and the dependent would not have a tax
liability (either jointly or if filing married filing separately).
Second,
the dependent must be a U.S.
citizen, a national, or a resident alien.
Residents of Canada
or Mexico also qualify. Exception: A child does not have to meet the citizenship
test if he has been legally adopted by a U.S.
citizen or national, or if the child lived with the adoptive parent as a member
of the household all year. This
exception also applies if the child was lawfully placed with the taxpayer for
adoption.
Third,
the dependent must be a Qualifying Child or a Qualifying Relative.
A
Qualifying Child must:
- Be
the taxpayer’s child, stepchild, eligible foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them - Be
(a) younger than the taxpayer and either under age 19 or a full-time student
under age 24, or (b) any age if totally and permanently disabled - Live
with the taxpayer more than half of the year - Not
provide more than half of their own support - Not
file a joint return (unless filed only to claim a refund) - Not
a qualifying child of another taxpayer with higher priority under the
tie-breaker rules. Call your tax advisor
for advice if you think someone else may also be able to claim them.
A
Qualifying Relative must:
- Not
be the taxpayer’s or anyone else’s qualifying child - Either
(a) live with the taxpayer all year as a member of the household, or (b) be
related to the taxpayer - Have
gross income of less than $3,800 - Receive
more than half of their total support for the year from the taxpayer claiming
them.
Like any good CPA, I need to add a
disclaimer: Unfortunately, it is
impossible to offer comprehensive tax info over the Internet, no matter how
well-researched or written. And remember,
I love my readers, but having me bookmarked on your computer doesn’t make you a
client: Before relying on any
information given on this site, contact a tax professional to discuss your
particular situation.