Subcategory: Dependents. Category: Filing Requirements, Status, Dependents. My spouse and I have provided a home for my niece and her son for the past seven months. She has no income and we provided all of her support during the year.
Can I claim both her and her son as dependents? Answer: You may be eligible to claim both your niece and her son as dependents on your return. In order to claim someone as your dependent, the person must be: Either your qualifying child or qualifying relative A U. Is there an age limit on claiming my child as a dependent?
Answer: To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test: To meet the qualifying child test , your child must be younger than you and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year. There's no age limit if your child is "permanently and totally disabled" or meets the qualifying relative test. In addition to meeting the qualifying child or qualifying relative test, you can claim that person as a dependent only if these three tests are met: Dependent taxpayer test Citizen or resident test, and Joint return test.
May each parent claim the child as a dependent for a different part of the tax year? Answer: No, an individual may be a dependent of only one taxpayer for a tax year. My spouse and I are filing as married filing separately.
We both contributed to the support of our son. Can we both claim him as a dependent on our separate returns? Answer: No, a child may only be claimed as a dependent on one return in a tax year. My husband and I were separated the last 11 months of the year and our two minor children lived with me for a greater part of the year than they lived with my husband. My husband provided all the financial support. Who may claim the children as dependents on the tax return?
Answer: Although your husband provided the support, you are considered the custodial parent since your children lived with you for the greater part of the year. Are child support payments deductible by the payer and may the payer claim the child as a dependent?
Answer: No and maybe. Credits for Individuals Family and Dependent Credits. Income and Savings Credits. Homeowner Credits. Health Care Credits. Education Credits. For all the details, check out IRS Publication To see the details, see our page about stimulus checks. For tax purposes, there are two kinds of dependents:. To claim a child as a dependent on your tax return, the child must meet all of the following conditions. This is the relationship test.
The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of any of those people. This is the age test. One of these three things has to be true to pass this test:. The child was 18 or younger at the end of the year and younger than you or your spouse if you're married and filing jointly. The child was 23 or younger at the end of the year, was a student and was younger than you or your spouse if you're married and filing jointly.
The child is over these age limits but is permanently and totally disabled, as determined by a doctor. This is the residency test. The child must have lived with you for more than half the tax year. There are certain exceptions for temporary absences such as if the child was away at college, in the hospital or in juvenile detention , for children who were born or died during the tax year, for kids of divorced or separated parents and for kidnapped kids.
In cases of divorce or separation, the custodial parent typically gets to claim the child as a dependent. However, support generally includes household expenses such as rent, groceries, utilities, clothing, unreimbursed medical expenses, travel costs and recreation expenses. This is the joint return test. This is the citizen or resident test. DO claim certain family members such as parents, grandparents, aunts or uncles, nieces or nephews as qualifying relatives. You should claim certain family members only if:.
Unless the child was born within the tax year, the child must have lived with you at least six months of the tax year to fall under the qualifying child rules. Do you need to amend your prior year return to add an item? Was your IRS extension request rejected?
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