Tax Guide |
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Deciding whether a given household member is your dependent is usually obvious. In most cases, the person is a minor child living with one or both parents, and there is no doubt that the child is being supported by his or her parent(s). Your spouse can never be your dependent.
However, in cases where a child who has substantial income is a member of the household, where an extended family lives under one roof, or where a family supports someone who is living elsewhere, there may be questions as to whether a certain individual qualifies for a dependency exemption.
In order to claim a person as your dependent, there are a number of tests that must be met. The Citizenship Test, and the Joint Return Test must be satisfied in all cases. However, the other requirements that must be met vary depending upon whether the individual is considered a "qualifying child" or a "qualifying relative."
| Dependency Exemption Tests | |
| Qualifying Child | Qualifying Relative |
| Relationship. The child must meet the Relationship Test. | The person cannot bea "qualifying child" |
| Age. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. | Relationship OR Member of Household. The person either (a) must be related to you in one of the ways listed for a relative who does not live with you, or (b) must live with you all year as a the member-of-household (and your relationship must not violate local law). See the Relationship or Member of Household Testfor qualifying relatives. |
| Residency. The child must have lived with you for more than half of the year. | Gross Income. The person's gross income for the year must be less than $3,950 to meet the Gross Income Test. |
| Support. The child must not have provided more than half of his or her own Support for the year. | Support. You must provide more than half of the person's total Support for the year |
Caution: You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer.
If your qualifying child or qualifying relative meets all of the tests, you can claim the full exemption. However, sometimes no one provides more than half of the support of a person. Instead, two or more taxpayers together provide more than half of the person's support. Under those circumstances, you may be eligible to claim the exemption using Multiple Support Agreements.
There are also special rules forChildren of Divorced or Separated Parents.
If your qualifying child or qualifying relative was born and/or died during the year but would otherwise have met all five tests, you can still claim the exemption for the dependent. Also, a child who qualifies as a dependent immediately prior to being kidnapped by a nonrelative (as determined by law enforcement authorities) continues to be considered a dependent for all tax years during the period of the kidnapping until the first tax year after the year in which the child is determined to be deceased (or, if earlier, the year in which the child would have turned 18).
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