- Dependent children must live with the taxpayer for more than half the year, be under age 18 and not providing more than 50 percent of their own support. The child must be related to the taxpayer, either biologically or through adoption. Full-time students under age 24 may be claimed as long as they meet the other qualifying criteria. Permanently disabled children may be claimed regardless of their age, as long as they qualify as a dependent.
- Taxpayers may also claim qualifying adult relatives as dependents as long as the taxpayer provides more than 50 percent of the person's support, and the relative has lived with them for the entire year. The relative can't make more than $3,650 per year, unless disabled, in order to qualify as a dependent.
- In cases where two people can claim the same child on separate tax returns, the taxpayer with whom the child resided longer throughout the year claims the child. If the child lived with both taxpayers equally, such as in a joint custody arrangement, the taxpayer with the higher adjusted gross income is entitled to claim the child as a dependent.
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