Can You Claim Your Child As A Dependent On Your Tax Return?

If you support children, relatives, or even non-relatives, you may be able to claim them as dependents on your tax return. Specifically, if someone qualifies as a dependent, you may claim them on your tax return unless you or your spouse qualifies as a dependent for another individual. It is important to remember that if someone else may claim you (or your spouse, if filing jointly) as a dependent, whether or not they actually claim you, then you may not claim any dependents nor take any tax exemptions, even for yourself.

To claim a child as a dependent, the child must meet the qualifying child test or the qualifying relative test. A child must meet all six of the following requirements to be considered a “Qualifying Child.”

1. Relationship: The person must be your daughter, son, stepdaughter, stepson, foster child, sister, brother, half-sister, half-brother, stepsister, stepbrother, or a descendant of any of these, such as a niece or nephew.
2. Age: A child must be one of the following:
   1. Under the age of 19 on the last day of the year and younger than you (and your spouse if filing jointly);
   2. A full-time student under the age of 24 on the last day of the year and younger than you (and your spouse if filing jointly);
   3. Permanently disabled at any time during the year, regardless of their age.
3. Support: The child must not have provided more than half of his or her own support for the tax year. Support includes food, clothing, medical care, actual or fair rental value of housing, recreation, and transportation expenses.
4. Residency: The child must have lived with you for more than half of the year, except for temporary absences.
5. Joint Return: The child must not file a joint tax return for the year if he or she is married.
6. Qualifying Child of More Than One Person: If the child could be a qualifying child for more than one person, you must be the person who is entitled to claim the child.

An individual must meet all four of these requirements in order to be considered a “Qualifying Relative.”

1. Not a Qualifying Child: The individual cannot be your Qualifying Child and cannot be someone else’s Qualifying Child. They are a Qualifying Child if they meet all the requirements, whether or not they are claimed as a dependent.
2. Relationship: The person must either have lived with you for the entire year as a member of the household, or be related to you in one of the following ways: your child, stepchild, grandchild or other descendant of one of your children, stepchild or foster child, son-in-law, daughter-in-law, brother, sister, half brother, half sister, stepbrother, stepsister, brother-in-law, sister-in-law, parent, stepfather, stepmother, father-in-law, mother-in-law, grandparent, and, if related by blood, aunt, uncle, niece, or nephew.
3. Gross Income: The person must have made less than the gross income threshold, which usually changes annually.
4. Support: You must have provided more than half of the child’s total support during the tax year.

If you have questions about any state or federal tax issue, call THE TAX EXPERTS AT THE Thorgood Law Firm www.thorgoodlaw.com. For a FREE consultation, call 212-490-0704. Happy Holidays!