Client Question: Who Can I Claim as a Dependent?

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:

1. Be the taxpayer’s child, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them
2. 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
3. Live with the taxpayer more than half of the year
4. Not provide more than half of their own support
5. Not file a joint return (unless filed only to claim a refund)
6. 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:

1. Not be the taxpayer’s or anyone else’s qualifying child
2. Either (a) live with the taxpayer all year as a member of the household, or (b) be related to the taxpayer
3. Have gross income of less than $3,800
4. 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.