How to Determine Dependants for the IRS
The more dependents you claim on your taxes the less you will have to pay, as you receive an exemption for each dependent. There are two types of dependents: qualifying child and qualifying relative. Determining if you can claim someone as a dependent is slightly different between the two types, but there are some common tests. To claim someone as a dependent, both the common and the specific tests must be met.
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Instructions
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Common Tests
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1
Determine your dependency status. If anyone else can claim you as a dependent, or your spouse if you file jointly, you cannot claim anyone as a dependent.
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2
Determine the person's marital and tax-filing status. If the person files a joint tax return, you cannot claim him as a dependent. An exception exists if the return was filed only to get a refund and neither of the couple would owe any taxes if they filed separately.
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3
Check the person's residency status. To claim someone as a dependent, the person must be a U.S. citizen, resident alien or national. You may also claim Mexican residents, Canadian residents and adopted children, in some circumstances.
Qualifying Child
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4
Check the child's relationship to you. You can claim your biological, step and foster children. You can claim your siblings and half siblings. You can also claim any descendants of any relative on the list.
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5
Check the child's age. Children must be under 19 years old at the end of the tax year for you to claim them. If the child is a full-time student, you can claim her until she is 24 years old. If the child is permanently and totally disabled, you can claim her no matter how old she is.
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6
Calculate how long the child lived with you throughout the year. Generally, the child must have lived with you for half the year. Exceptions exist for temporary absences and children of divorced parents.
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7
Calculate how much the child supported himself. If the child provided for more than half of his own support, you cannot claim him as a dependent.
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8
Determine if anyone else can claim the child as a dependent. If so, the IRS has tiebreaker rules to determine who gets to claim the child. Generally speaking, parents have priority over non-parents. The person the child lived with the most during the year has priority. The person with the highest adjusted gross income also has priority.
Qualifying Relative
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9
Determine if the person is a qualifying child of anyone. If so, you cannot claim her as a qualifying relative.
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10
Determine the person's relationship to you. If the person does not live with you, he needs to be closely related to you. See the instructions in Form 1040 for a complete list of relatives you can claim. If the person is not on the list, he must have lived with you for the entire year, except for temporary absences, in a way that does not violate local laws.
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11
Calculate the person's total income for the year. It must be less than $3,650 in 2010. The exact number changes depending on the tax year. The person can make more income, if she is permanently and totally disabled and working in a sheltered workshop.
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12
Calculate how much support you gave the person. You must provide more than half of the person's support to claim him.
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Tips & Warnings
Your spouse is never your dependent, but you might still be able to take an exemption for your spouse.
