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Due to the many possible scenarios, the IRS has come up with a few simple tests to determine whether you can claim someone as a dependent on your tax return.

Here are the five stipulations, or tests, to determine dependency for IRS purposes:

1. Relationship. You can claim a relative even if they're not living with you. You can also claim a nonrelative if he or she has been living with you for the entire year.

2. Citizenship. To qualify for an exemption, your dependent must be either a U.S. citizen or a resident of Canada, Mexico, or the United States for part of the year. If you have adopted internationally and the adoption is not yet finalized, or the child did not automatically become a citizen through the Child Citizenship Act of 2000, you can still claim the child as a dependent if he or she was living with you as a member of your household for the year. Foster children fall under special exemptions.

3. Joint return. If you file a joint return with your spouse, you cannot claim him or her as a dependent. If, however, your spouse meets the other four requirements and files a separate tax return, then he or she can be claimed as a dependent.

4. Gross income. For the 2005 tax year, the person’s income must be under $3,200 for you to claim that person as a dependent. All income in the form of money, goods, property, or services that's not exempt from tax is considered gross income. If your children are under the age of 19, or if they're under the age of 24 and are full-time students for at least five months during the year, they are exempt from this rule.

5. Support. The person must receive more than half of his or her support for the year from you. Again, this is not the case for children under age 19 or a child who is a full-time student under the age of 24. Children of divorced parents, or parents who have been living apart for some portion of the year, are generally dependents of the parent who has custody, or has provided more than half the child’s support for the year.

Using the five tests above, you should be able to qualify your deductions. For special situations where you're unsure of someone’s status, you can find more detailed information by looking at IRS Publication 501. When claiming dependents, remember to include their Social Security numbers on your tax form.

2007-03-24 16:29:37 · answer #1 · answered by chimneygod 3 · 3 0

regrettably as a qualifying relative it rather is obtainable, they should have lived in his important different and young infants the finished 300 and sixty 5 days, he supported them greater desirable than 50% , the did no longer earn $3650 and that they are in a position to't be claimed on the tax return of every physique else rather they could be claimed on your spouse's tax return yet she isn't submitting and, the guideline is the determine with whom the youngster spends maximum folk 'nites' with claims the exemption, you style of point out you have them a sturdy deal of the time whilst it is composed of which determine has maximum folk and can't be desperate the determine with the better income claims the youngsters her mom's b/f? lives interior an identical homestead as your ex, daughters and the b/f/s mom? the b/f isn't offering an significant different and young infants for every physique, her mom is

2016-12-08 10:31:08 · answer #2 · answered by eatough 4 · 0 0

Anyone that meets the qualifications. Depending on the relationship you have with that person and their age the qualifications can be very different. With the exception of your parents generally the person must live with you and you provide more than half of their support.

2007-03-24 16:32:13 · answer #3 · answered by ? 6 · 1 1

i learned this is Personal Finance Class just a couple of weeks ago

if you pay over 50% of a persons needs then u can claim them as a dependent

2007-03-24 16:32:45 · answer #4 · answered by eh. 4 · 0 3

Only someone who depends solely upon you for their support, such as an elderly parent or relative with no income.

2007-03-24 16:27:14 · answer #5 · answered by Bill P 5 · 0 2

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