These are the IRS rules for claiming a dependent.
He may qualify as a Qualifying Child; however, if he isn't a Qualifying Child, he could be a Qualifying Relative.
DoninGA asked very good questions.
These rules generally apply to all dependents:
- A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico
- A person can't be claimed as a dependent on more than one tax return, with rare exceptions
- A dependent can't claim a dependent on their own tax return
- You can't claim your spouse as a dependent if you file jointly
- A dependent must be a qualifying child or qualifying relative
Qualifying child
To qualify as a dependent, a child must also pass these tests:
- Relationship:
- Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
- Age:
- Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
- Residency:
- Live with you for more than half the year, with some exceptions
- Support:
- Get more than half of their financial support from you
- Joint return:
- Not file as married filing jointly unless only to claim a refund of taxes paid or withheld
Qualifying relative
A qualifying relative must meet the general rules for dependents and pass these tests:
Guidelines were taken from IRS publication Dependents
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