The child must be under 19 at the end of the year and younger than you, under age 24 if a full-time student and is younger than you or any age if permanently and totally disabled.
1 The child must be under 19 at the end of the year and younger than you (or your spouse if filing jointly), under age 24 if a full-time student and is younger than you (or your spouse if filing jointly), or any age if permanently and totally disabled. 1 A spouse can never be a dependent. 2  If you can be claimed as a dependent on someone else’s tax return, you cannot claim anyone as a dependent. 3  If you had a child on December 31, you can claim them as an exemption for the entire year. NOTE: 1  The standard deduction for a dependent is $3,950 for the 2014 tax year. 2  A qualifying dependent must be a U.S. citizen, U.S. national, or a resident of the U.S., Canada, or Mexico. 3  A spouse can never be a dependent. 1 A spouse can never be a dependent. 2  If you can be claimed as a dependent on someone else’s tax return, you cannot claim anyone as a dependent. 3  If you had a child on December 31, you can claim them as an exemption for the entire year. The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or. The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,200). Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Your AGI is $12,000 and your son's father's AGI is $14,000. Your son's father agrees to let you claim the child as a qualifying child. Having at least one dependent can qualify you for the earned income tax credit. Child dependents can also qualify you for a child care credit and a child tax credit. To claim the child tax credit, your dependent must be younger than 17. To claim the credit for child care, your child must be younger than 13. Dependents Are Not Just Children. The IRS recognizes that sometimes an adult can be a dependent as well. There is one additional qualifying condition for adults. An adult dependent cannot have earned more than $3,700 in the tax year for which you’re claiming the dependent. A taxpayer cannot claim a dependency exemption for a person who can be claimed as a dependent on another tax return. The term dependent means a qualifying child or a qualifying relative.. A. To claim a dependency exemption for a qualifying child, all of the qualifying child dependency tests must be met: Page 1 of 16. In this tax tutorial, you will learn about dependents. A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim a dependency exemption. Each dependency exemption decreases income subject to tax by the exemption amount. 1  For 2014, the exemption amount is $3,950. 1 This can include a child that does not meet the qualifying child test, a relative such as a parent, grandparent, aunt, uncle, or in-law, or someone unrelated to you that is a member of your household. 2  Gross Income. 3  The qualifying relative’s gross income for the year must be less than $3,950. 1 A spouse can never be a dependent. 2  If you can be claimed as a dependent on someone else’s tax return, you cannot claim anyone as a dependent. 3  If you had a child on December 31, you can claim them as an exemption for the entire year. He is too old to be your Qualifying Child, but because his income was under $3,950 and you provided more than half of his support for the year, he is your Qualifying Relative and can be claimed as your dependent. If someone is your Qualifying Relative, then you can claim them as a dependent on your tax return. Despite the name, a Qualifying Relative does not necessarily have to be related to you. Simply use the easy step by step tax educator tool below, and you will find out for sure who a qualifying relative is: A Qualifying Relative is a person who meets the IRS requirements to be your dependent for tax purposes. If someone is your Qualifying Relative, then you can claim them as a dependent on your tax return. Despite the name, a Qualifying Relative does not necessarily have to be related to you. Simply use the easy step by step tax educator tool below, and you will find out for sure who a qualifying relative is: 1 The standard deduction for a dependent is $3,950 for the 2014 tax year. 2  A qualifying dependent must be a U.S. citizen, U.S. national, or a resident of the U.S., Canada, or Mexico. 3  A spouse can never be a dependent. 4  If you can be claimed as a dependent on someone else’s tax return, you cannot claim anyone as a dependent. 1 A spouse can never be a dependent. 2  If you can be claimed as a dependent on someone else’s tax return, you cannot claim anyone as a dependent. 3  If you had a child on December 31, you can claim them as an exemption for the entire year.
https://www.libertytax.com/tax-resources/family/eligible-dependents-for-tax-purposes/ https://www.libertytax.com/tax-resources/family/eligible-dependents-for-tax-purposes/ https://www.irs.gov/publications/p501/ar02.html http://taxation.lawyers.com/income-tax/who-is-considered-a-dependent-for-tax-reasons.html https://apps.irs.gov/app/understandingTaxes/hows/tax_tutorials/mod04/tt_mod04_01.jsp https://www.libertytax.com/tax-resources/family/eligible-dependents-for-tax-purposes/ http://www.efile.com/qualifying-relative-child-friend-parent-dependent-exemption-test/ http://www.efile.com/qualifying-relative-child-friend-parent-dependent-exemption-test/ https://www.libertytax.com/tax-resources/family/eligible-dependents-for-tax-purposes/
what age is a child to be considered a dependent for tax purposes