Joint Return Test
This test for dependent status refers to the tax return (if any) filed by the dependent, not your own tax return. In most cases, you can't claim a dependency exemption for any married person who files a joint return with his or her spouse.
There is an exception to this rule if both of the following are true:
Neither the dependent nor his or her spouse is required to file a tax return, but they file one merely to get a refund.
Neither the dependent nor his or her spouse would owe any tax if they filed separately rather than jointly.
Gross Income Test
This is another either/or test for dependent status. The dependent must either (a) be your child who is age 18 or younger, or age 23 or younger and a student, or (b) have gross income that is less than the amount of the dependency exemption for the year
Support Test
The final part of the test for dependent status requires that you provide more than half of the person's total support during the calendar year.
Relationship Test
A person automatically meets this test for dependent status if he or she is one of the following:
your child, grandchild, or great-grandchild (legally adopted children are treated as children; before legal adoption, a child is treated as your child if he or she was placed with you by an authorized agency and is a member of your household)
your stepchild (but not a step-grandchild)
your brother, sister, stepbrother, stepsister, half-brother, or half-sister
your parent, grandparent, or other direct ancestor (but not a foster parent)
your stepfather or stepmother (but not a step-grandparent)
your aunt, uncle, niece, or nephew by blood; that is, the brother or sister of your father or mother, or the child of your brother or sister; or
your father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law.
The person must bear the listed relationship to you or, on a joint return, to your spouse. You don't need to show that the person is related to the particular spouse who actually provided the financial support unless you are married filing separately.
Member of Household Test
If the individual is not a close relative under the IRS's definition, he or she can still meet the first test for dependent status by living with you for the entire year as a member of your household.
Temporary absences from the home will not cause you to fail this test, whether it's you or the dependent who's absent. Temporary absences may be due to illness, education, business, vacation, military service, or temporary placement in a nursing home. If a person died or was born during the year, but was a member of the household for the entire time he or she was alive during the year, the test was met.
Citizenship Test
This test for dependent status is met if the person is a U.S. citizen or resident alien, or is a resident of Canada or Mexico for at least part of the calendar year in which your tax year begins.
Children are usually considered to be citizens or residents of their parents' country. In most cases, children born of an American parent are considered to be U.S. citizens for dependency purposes, even if the other parent is a nonresident alien and the child does not live in the U.S., Mexico, or Canada.
Foreign exchange students placed in American homes for a temporary period are not considered U.S. residents, so they don't qualify for a dependency exemption. |
