|
All
5 dependency tests must be met before you can claim any individual as
your dependent:
1. Member of Household/Relationship Test
- Dependent must be:
- a relative or;
- live in taxpayer's household all year
(For more information see Publication 17 or tax form instruction booklet)
2. Joint Return Test - Dependent
can't file joint return with someone else unless it is only to claim a
refund of tax withheld.
3. Citizenship Test - Dependents
must be:
- a U.S. citizen, resident, or national;
or
- a resident of Canada, Mexico, Japan or
Korea
4. Gross Income Test - Dependent
must have less than $3,500 of gross income unless he/she is taxpayer's
child and is
- under 19 years of age, or
- a full-time student (5months of the year)
and under age 24
5. Support Test - Must provide over
1/2 the total support (includes: food, clothing, shelter, education, medical,
recreation).
Return to Special Instructions for Canada
and Mexico
Return to Special Instructions for Japan
and Korea
|
