the law is not whether you ARE claimed but whether you CAN be claimed
you must not be a qualifying child (all these tests are met)
- Related
- Same principal abode as taxpayer for more than ½ the tax year. Temporary absences like for school are ignored
- If not a full-time student, under 19 at the end of the tax year. If a full-time student under 24 at end of tax year.
Full -time means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins is a full-time student at an educational organization described in section 170(b)(1)(A)(ii), or is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in or of a State or political subdivision of a State.
> Hasn’t provided over ½ his/her own support
or are a qualifying relative (all these tests are met)
- meets relationship test
- gross income for 2019 less than $4,200
- you don't provide over ½ your support
- isn’t a qualifying child of another taxpayer
