One of the tests to claim a dependent is that the person must be a qualifying child or relative.
Like most things with IRS, the meaning of their terms is never simple.
Here are some of the tests used to qualify your dependent as a write-off.
| Tests To Be a Qualifying Child |
Tests To Be a Qualifying Relative |
- The child must be your son, daughter, stepchild, 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 and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full-time student, and younger than you (or your spouse, if filing jointly), 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.
- The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund).
If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. See theSpecial Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child.
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- The person cannot be your qualifying child or the qualifying child of any other taxpayer.
- 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 household2 (and your relationship must not violate local law).
- The person’s gross income for the year must be less than $3,650.3
- You must provide more than half of the person’s total support for the year.4
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