Who qualifies as a Dependent?

Jan 19, 2016

Who qualifies as a Dependent?

For the purposes of filing a tax return, there are two types of dependents:

  1. Qualifying Child
  2. Qualifying Relative

Before going into the specific rules for each type of dependent, there are a few requirements necessary for all dependents:

  1. The dependent must be a U.S. citizen or resident.
  2. The dependent may not be claimed as a dependent on another tax return nor take a personal exemption for himself.
  3. The dependent may not file a joint tax return for himself.

Qualifying Child

All of the following must apply for a dependent to be a qualifying child:

  1. The child must be your relative. This includes a son, daughter, stepchild, foster child, brother, sister, adopted child, or offspring of any of them.
  2. The child must be under age 19, a full-time student under the age of 24, or permanently and totally disabled.
  3. In general, the child must live with you for more than half the year.
  4. The child cannot have earned income that provides for more than half of their support.

Qualifying Relative

All of the following must apply for a dependent to be a qualifying relative:

  1. Member of household or Relationship. In general, the relative must live with you.
  2. Gross Income. The relative’s gross income must be less than $4,000.
  3. You must provide for more than half of the relative’s total support for the year.

JOIN OUR NEWSLETTER

Subscribe to our newsletter to receive the latest tax news and ongoing updates.


Checking...