Dependents
OVERVIEW
Claiming dependents is one way to reduce a taxpayer's tax liability. However, there are multiple qualifications a child or relative must meet in order to be classified as a dependent. Learn more about IRS tests to determine dependency status in this TaxBuzz Guide.
To be claimed as a taxpayer’s dependent an individual must be either:
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A QUALIFIED CHILD – as determined under the uniform definition of a child:
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Residency Test (Principal place of abode)
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Relationship test
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Age test
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Joint return test
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Cannot be self-supporting
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A QUALIFYING RELATIVE – who meets the following tests:
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Relationship or member of the household test
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Gross income test
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Joint return test
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Citizenship/residence test
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Support test
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Related IRC and IRS Publications and Forms
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Dependency Worksheet (ClientWhys) – at end of chapter
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Dependency Flow Charts (ClientWhys) – at end of chapter
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Qualified Child Worksheet (ClientWhys) – at end of chapter
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IRC Sec 152; IRC Sec 151
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Pub 17 – Your Federal Income Tax
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Pub 501 – Exemptions, Standard Deduction and Filing Information
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Pub 504 – Divorced or Separated Individuals
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Pub 929 – Tax Rules for Children & Dependents
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Form 1040 – Instructions
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Form 2120 – Multiple Support Agreement
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Form 8332 – Exemption Release by Custodial Parent – Divorced or Separated Parents
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Support Worksheet 2 -IRS Pub 501