income tax/dependent question?

Question

What is the maximum amount a person can make per year for a parent to still claim them as a dependent?

Answer 1

a parent can claim their child as a dependent as long as they were under age 19 (or a full-time student under age 24), the child did not provide more than half of his own support, and who lived with you more than half of the year, regardless of the amount of income they made.

if he/she does not meet any of these conditions, then you can still claim the child as a dependent as long as he/she earned under $3,300, you provided more than half their support, and he/she lived with you for the entire year.

Answer 2

That depends upon your age and whether or not you're a full-time student or are disabled.

If you're 18 or under at the end of the year, there is no income test for children as dependents. The parents can claim them if they provided more than half of their support.

If you're a full-time student and 23 or under at the end of the year, the same rule applies.

If you're 19 or over and not a full-time student, or if you're 23 or over, you can only be claimed as a dependent if you live with them ALL year, have less than $3,300 in gross income, and they provide more than half of your support.

If you're totally and permanently disabled at any time during the tax year, you can be claimed as a dependent at ANY age regardless of your income as long as they provided more than half of your support.

Answer 3

As a correction to Judy's response: the only person you can claim, at any time, who does not live with you is a parent(s) for whom you provided more than half of his/her/their support. Otherwise, the dependent most definitely has to live with you more than half the year. A child temporary away at school is still considered living with you for tax purposes.

Answer 4

tma's answer is almost right except for the last sentence in the second paragraph. If the child is being claimed as a qualifying relative, as described in the second paragraph, the child does not have to live with you. In the first scenario/paragraph, it's correct that the child has to live with you more than half of the year.

Answer 5

http://www.irs.gov/newsroom/article/0,,id=133298,00.html