Claiming a Child as a Dependent on Your Tax Return

This is a question that gets asked many a time. Who can I claim as a dependent on my tax return ? A child qualifies as a dependent but not always. To claim the child as a dependent, you have to make sure that the child passes the dependency tests.

There are 5 test that will qualify a child as a dependent :

Relationship Test– The child you are claiming as a dependent Must : be your child, adopted child, foster-child, brother or sister, or a descendant of one of these(grand or nephew).

Residence Test– The child must have the same residence as you for more than half the year.

Age Test - The child Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.

Support Test – The child must not have provided more than half of their own support during the year.

Joint Support Test – The child cannot file a joint return for the year.

The IRS is very clear on these dependency tests. Make sure you qualify to claim a child as a dependent on your tax return.

© Tax-Easy.com