Child on a Church Mission
If a taxpayer’s child is on a preaching mission with his church can the taxpayer claim the child as a dependent if the taxpayer is providing support? There is nothing special related to a child on a church mission and the parents are governed by the same rules as for claiming any dependent. Determining filing status and dependency can often be difficult to get right because of the variables. However, these difficulties can be overcome by simply taking it one issue at a time. In this case, there is a lot of detail missing, but even so, it can be boiled down to a couple of question that will lead the practitioner to the answer.
To be a dependent an individual must be either a qualified child or a qualified relative. To be a qualified child (Sec 152(a)(1)) eligible to be claimed as a dependent, the individual must be:
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Age test - The child is treated as reaching a given age on the anniversary of the date the child was born (e.g., a child born January 1, 2003 attains age 19 on January 1, 2022)., In general, to be a qualifying child, an individual must at the end of the tax year be:
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Under age 19 or
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Under age 24 in the case of a full-time student; and
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Younger than the taxpayer who claims the individual. (Code Sec. 152(c)(3)(A)). This rule does not apply if the individual is totally and permanently disabled. (Code Sec. 152(c)(3)(B))
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Residency Test - The child must be a U.S. citizen, resident or national, or a resident of Mexico or Canada, and have the same principal place of abode as the taxpayer for more than one half of the tax year. Exceptions: apply for temporary absences, when the child is born or dies during the tax year, for children of divorced or separated parents, and for certain missing children.
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Relationship test - To meet the relationship test, the child must be the taxpayer's son, daughter, stepson, stepdaughter, brother, sister, stepbrother, stepsister, or a descendant of any such individual.
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Joint return test – An individual who is married and files a joint return for the tax year beginning in the calendar year in which the tax year of the taxpayer claiming the individual begins can't be a qualifying child, unless the return is filed only as a refund claim. (Code Sec. 152(c)(1)(E))
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Cannot be self-supporting.
If the child is not a qualified child, the individual may qualify as a qualified relative if the following five tests are met (Sec 152(a)(2):
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Relationship or member of the household test
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Gross income test (less than $4,300 for 2021 or $4,400 for 2022)
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Joint return test (not file with a spouse)
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Citizenship/residence test
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Support test
So, if child the child meets either the qualifications for a dependent relative or a qualified child then the taxpayer can claim the child.