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.