Who is a dependent? FiveTests
Last year, your son or daughter went off
to college. Today, you're wondering if you still can claim him
or her as a dependent on your return. The IRS says a person must
meet these five tests to be claimed as a dependent:
1. Member of household/relationship test.
The person must be a relative or live in your household all
year.
2. Joint return test. The person can't
file a joint tax return, except to claim a refund of all tax
withheld.
3. Citizenship test. Must be a U.S.
citizen, resident or national, or resident of Canada or Mexico.
4. Gross income test. The person must
have less than $3,000 of gross income. This test doesn't apply
if the person is your child and is either under the age of 19 or
is a full- time student (at least five months of the year) under
the age of 24.
5. Support test. You must have provided
more than half the person's total support, including food,
clothing, shelter, education and medical expenses.
If you're claiming someone:
Be sure to include your dependent's
Social Security number on your return. Depending on your income
and filing status, the exemption amount for your dependent may
be phased out.
For more info: Go to
www.irs.gov
and look for IRS Publication 501.
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