Top Ten Facts About Dependents

Many taxpayers have questions about who qualifies as a dependent for tax purposes. Here are 10 facts to help you out. Your dependent:

1. Can never be your spouse
2. Must be a U.S. citizen
3. Cannot claim the exemption on their tax return
4. Must meet relationship test
5. Must meet the age test if your child(under 19 or under 24 if full time student unless disabled)
6. Must meet the support test
7. Is not being claimed on another taxpayers tax return
8. Must meet the residency test( lived with you for more than half the year except for temporary absences--like away at college)
9. Meets special test if child can be claimed by more than one parent
10. Meets the income test
For more details and examples of situations see IRS Publication 501.