Dependent Qualification Test for Taxes
Dependents must be either a qualifying child or qualifying relative. In addition they must meet other tests, such as citizenship or residency. For each dependent, a taxpayer receives a $3,650 deduction on their 2009 tax returns. A taxpayer must list dependents on IRS Form 1040 Line 6c.
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Qualifying Child Test
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A child may qualify as a dependent. According to the Internal Revenue Code, 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." In addition, the child must be either under 19 years old or under 25 years old and in college or any age while being disabled. The child must also live with the parents for at least half the year and provide less than half his own support. The child is not allowed to file a joint return for himself during the year.
Qualifying Relative Test
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A relative may qualify as a dependent. The relative cannot be a qualifying child and must be related to the dependent; the Internal Revenue Service does not allow all relatives, but its list is very inclusive rather than exclusive. Unlike the qualifying child, the qualifying relative must live with the taxpayer for the full year while the taxpayer provides the qualifying relative at least half his support. A qualifying relative's income cannot be higher than $3,650 for the year.
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Dependant Taxpayer Test
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Anyone claimed as a dependent cannot claim a dependent on her own tax return.
Joint Return Test
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The only time a taxpayer may claim a married person as a dependent is if the dependent and his wife filed a tax return only to claim a refund and have no tax liability for either spouse.
Citizen or Resident Test
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According to the Internal Revenue Code, only a "U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico" may be a dependent. Adopted children who are not yet a U.S. citizens, resident aliens or nationals are dependents if they lived with the taxpayer for the full year. Foreign-exchange students do not meet this test.
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References
- Photo Credit tax forms image by Chad McDermott from Fotolia.com
