Who is a Dependent on your Tax Return? It may not be as simple
as it seems !!  Tax Tips From Alpha Financial Group, LLC
Certified Public Accountants and Business Consultants   Please
always feel free to call our office if we can be of help.
Whether that's with a quick question, or a more complex issue,
it really doesn't matter. We understand that your questions are
important to you.  Only Qualifying Dependents can be claimed as
a personal exemption on your personal tax return.  So what
constitutes a "Qualifying Dependent"? Well, it is either 1) A
Qualifying Child under code sec 152(c), or 2) a Qualifying
Relative under code sec 152(d).  A Qualifying Child, in general,
is considered a Qualifying Dependent of a taxpayer if the child
satisfies each of the following requirements:  - Is a child of
the taxpayer or a descendant of a taxpayer, or a brother,
sister, stepbrother, stepsister of the taxpayer or a descendant
of any such relative.  - Hasn't attained the age of 19 as of the
close of the calendar year or is