To claim a dependent, you must meet the following five requirements:
Support - You must provide more than one-half of the total support
for the individual during the tax year. Gross
Income - To be considered a dependent,
the individual cannot have $3,050 or more in gross income. The exceptions
to this rule are children under age
19 and full-time students under age 24.
Full-Time Students- A student is someone enrolled in school full-time for some part of each of
five months out of the year.
If the full-time student is under age 24 and has a job where they earned $3,050
or more, they may still be claimed as a dependent by their parents.
If your child must file a return, they cannot claim their own exemption if
the child qualifies as your dependent.
Students are allowed to take a standard deduction for dependents if they are
not claiming themselves.
Relationship - A dependent must either live with you for the entire year as
a member of your household or the dependent must be related to you.
Citizenship - A dependent must be a United States
citizen or resident alien, or a resident of Canada or Mexico, for
some part of the tax year in which
they are claimed.
Joint Return - Generally, a dependent cannot
file a joint tax return with their spouse and still be claimed by
you. |