A dependent is a child or qualifying relative which meets the qualifications identified below to be claimed for exemption on your tax return
There are two types of dependents that may be claimed on your return, each subject to different rules:
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A qualifying child (ALL the following must apply)
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Must be related to you - this means your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of those.
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Must meet the age requirement -- They must be under age 19 or, if a full-time student, under the age of 24. There is no age limit if your child is permanently disabled.
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Your child must live with you for more than half the year, exceptions apply
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Your child may have a job, but that job cannot provide more than half of his or her support.
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- You must be the only person claiming them (typically applies to divorced parents)
2. A qualifying relative (ALL the following must apply)
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Your relative must live at your residence all year or be on the list of “relatives who do not have to live with you” in Publication 501. About 30 types of relatives are on this list.
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Your relative cannot have a gross income of more than $4,000
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You must provide more than half of your relative’s total financial support each year.
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You must be the only person claiming them
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For both types of dependents, you’ll also need to answer the following questions to determine if you can claim them.
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Are they a citizen or resident? The person must be a U.S. citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico.
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Are you the only person claiming them as a dependent? You can’t claim someone who takes a personal exemption for himself or claims another dependent on his own tax form.
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Are they filing a joint return? You cannot claim someone who is married and files a joint tax return. Please note that if a joint return is not filed, you may still claim them as a dependent.
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