these are the rules for claiming a person as a dependent. he's either a dependent or he's not. if he's not he doesn't get listed on your return. You are asking from LIVE for which you paid extra. If you have more questions consult your tax expert
He/she must be a US citizen, resident alien, national, or a resident of Canada or Mexico.
Then you can claim him as a qualifying child if all these tests are met
• he/she has the same principal abode as you for more than ½ the tax year. Temporary absences like for school are ignored
• if he/she is not a full-time student, he's under 19 at the end of the tax year. If a full-time student, he's under 24 at the end of the tax year. (full-time means he attended school – (online courses and correspondence schools don’t count) during any part of five calendar months during 2024)
• he hasn't provided over ½ his own support
• he didn't file a joint return unless there was no tax liability but merely filing jointly to facilitate refund of taxes withheld or estimates paid
or you can claim him/her as a qualifying relative if all these tests are met
• his gross income for 2024 is less than $5,050
• you provided over ½ his/her support)
support
- Includes amounts spent for food, lodging, clothing, education, medical and dental expenses, recreation, transportation and other necessities
