Where can I find information about claiming a qualifying a child or relative as a dependent?
The table from Publication 501 will help you determine if a qualifying child or relative can be claimed as a dependent. This is only a guideline. Review the instructions for Form 1040, and Publications 17, 501, 596 and other information as applicable. For tax benefits other than a claim of dependency, the criteria for a qualifying child or relative may vary from those listed in the table.
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Publication 501, Exemptions, Standard Deduction, and Filing Information. References in the table are to Publication 501.
Special Rule for Qualifying Child of More Than One Person
Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).
- The child tax credit or credit for other dependents.
- Head of household filing status.
- The credit for child and dependent care expenses.
- The exclusion from income for dependent care benefits.
- The earned income credit.
Relatives who do not have to live with you.
A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.
- Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
- Your brother, sister, half brother, half sister, stepbrother, or stepsister.
- Your father, mother, grandparent, or other direct ancestor, but not foster parent.
- Your stepfather or stepmother.
- A son or daughter of your brother or sister.
- A son or daughter of your half brother or half sister.
- A brother or sister of your father or mother.
- Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
Any of these relationships that were established by marriage aren't ended by death or divorce.
Why is software allowing a child over 24 to be a dependent?
Based on the information in the table above, a child over the age of 24 may qualify as a dependent relative. The software allows the tax preparer to make this determination.
Can I claim my girlfriend/boyfriend as a dependent?
See the instructions for a qualifying relative in the table above.
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