What are the requirements to file a child as a dependent?

Answer 1

Beginning in 2005, the term “dependent” means:

A qualifying child, or

A qualifying relative.

The terms “qualifying child” and “qualifying relative” are defined later.

You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met.

Dependent taxpayer test.

Joint return test.

Citizen or resident test.

These three tests are explained in detail later.

All the requirements for claiming an exemption for a dependent are summarized in Table 5.

Table 5. Overview of the Rules for Claiming an Exemption for a Dependent

Caution: This table is only an overview of the rules. For details, see the rest of this publication.
You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.


You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.


You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident, U.S. national, or a resident of Canada or Mexico, for some part of the year. 1


You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.


Tests To Be a Qualifying Child Tests To Be a Qualifying Relative
The child must be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.


The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or (c) any age if permanently and totally disabled.


The child must have lived with you for more than half of the year. 2


The child must not have provided more than half of his or her own support for the year.


If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.

The person cannot be your qualifying child or the qualifying child of anyone else.


The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you, or (b) must live with you all year as a member of your household. 2


The person's gross income for the year must be less than $3,200. 3


You must provide more than half of the person's total support for the year. 4


1There is an exception for certain adopted children.
2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents, and
kidnapped children.
3There is an exception if the person is disabled and has income from a sheltered workshop.
4There is an exception for multiple support agreements.




Dependent not allowed a personal exemption. If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. This is true even if you do not claim the dependent's exemption on your return or if the exemption will be reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later.

Housekeepers, maids, or servants. If these people work for you, you cannot claim exemptions for them.

Child tax credit. You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year. For more information, see the instructions in your tax forms package.

Dependent Taxpayer Test
If you could be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent.

If you are filing a joint return and your spouse could be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return.

Joint Return Test
You generally cannot claim a married person as a dependent if he or she files a joint return.

Example.

You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. The couple files a joint return. Even though your daughter is your qualifying child, you cannot take an exemption for her.

Exception. The joint return test does not apply if a joint return is filed by the dependent and his or her spouse merely as a claim for refund and no tax liability would exist for either spouse on separate returns.

Example.

Your son and his wife each had less than $3,000 of wages and no unearned income. Neither is required to file a tax return. Taxes were taken out of their pay, so they filed a joint return to get a refund. You are not disqualified from claiming their exemptions just because they filed a joint return.

Citizen or Resident Test
You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident, U.S. national, or a resident of Canada or Mexico, for some part of the year. However, there is an exception for certain adopted children, as explained next.

Adopted child. If you are a U.S. citizen who has legally adopted a child who is not a U.S. citizen, U.S. resident, or U.S. national, this test is met if the child lived with you as a member of your household all year. This also applies if the child was lawfully placed with you for legal adoption.

Child's place of residence. Children usually are citizens or residents of the country of their parents.

If you were a U.S. citizen when your child was born, the child may be a U.S. citizen even if the other parent was a nonresident alien and the child was born in a foreign country. If so, this test is met.

Foreign students' place of residence. Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U.S. residents and do not meet this test. You cannot claim an exemption for them. However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. See Expenses Paid for Student Living With You in Publication 526, Charitable Contributions.

U.S. national.

A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.

Qualifying Child
There are five tests that must be met for a child to be your qualifying child. The five tests are:

Relationship,

Age,

Residency,

Support, and

Special test for qualifying child of more than one person.

These tests are explained next.

Relationship Test
To meet this test, a child must be:

Your son, daughter, stepchild, eligible foster child, or a descendant (for example, your grandchild) of any of them, or

Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them.


Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption.

Eligible foster child. An eligible foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Age Test
To meet this test, a child must be:

Under age 19 at the end of the year,

A full-time student under age 24 at the end of the year, or

Permanently and totally disabled at any time during the year, regardless of age.

Full-time student. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance.

Residency Test
To meet this test, your child must have lived with you for more than half of the year. There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents.

Temporary absences. Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:
Illness,

Education,

Business,

Vacation, or

Military service.

Support Test (To Be a Qualifying Child)
To meet this test, the child cannot have provided more than half of his or her own support for the year.

Answer 2

You must provide at least 50% of the childs support. The child need not live with you. You will need to have a SSN for the child or else the IRS will not allow the deduction. If someone else is claiming the child, one of you will have to cease since only one taxpayer (could be a married couple) may claim them.

Answer 3

Birth certificate of your child,
Your income tax number,
Marriage certificate, and
File it with your employer that you have an additional dependent.