Your dependent is likely a person for whom you provide more than half of their support.
Dependents must be either a Qualifying Relative or a Qualifying Child and the tests for each can be viewed on page 11 of this IRS publication.
Tests to be a Qualifying Relative
- The person can not be your qualifying child or the qualifying child of any other taxpayer.
- The person either:
- (a) must be related to you in one of the ways listed under Relatives who don't have to live with you, or
- (b) must live with you all year as a member of your household2 (and your relationship must not violate local law).
- The person's gross income for the year must be less than $4,300.
- You must provide more than half of the person's total support for the year.
The test for a Qualifying Child states:
The child must not have provided more than half of his or her own support for the year.
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