Law & Legal & Attorney Tax Law

Dependent Qualifications for Taxes

    Qualifying Child/Relative

    • You can claim an individual as a dependent if he is either a qualifying child or a qualifying relative. If you claim a person as a qualifying child, then another person cannot claim that same child as a qualifying relative. This means divorced parents cannot both claim a child as their dependent.

    Residence and Support Requirements

    • When you claim someone as a dependent under the qualifying child rules, he must live with you for more than half the year. When you claim someone as a dependent under the qualifying relative rules, you must pay more than half the person's total support.

    Additional Requirements

    • A qualifying child must meet the following requirements: He is your child, stepchild, foster child or grandchild. He must be under the age of 19 at the end of the year; under the age of 24 and have been a full-time student for at least five months of the year; or be permanently disabled. He cannot provide more than half of his support during the year.

      A qualifying relative must meet the following requirements: She is not a qualifying child of another taxpayer; she earns less than $3,650 dollars a year; she is related to you; she is a citizen of the United States, Canada or Mexico; and she has not filed a joint return with her spouse.

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