Can I claim a dependent that I didn't claim in 2017, but had claimed in years past?

[splong10_01349]

They are under 25 and still living at home.

[DoninGA]

Are they under the age of 24?  Are they a full time student?  Did they have gross income of $4,150 or more in 2018?  Are they related to you?

[Coleen3 · Accepted solution]

Yes, if they qualify. The fact that you did not claim them in 2017 is irrelevant. The IRS knows that things change from year to year.

Qualifying Relative

• Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
• Do they make less than $4,150? Your relative cannot have a gross income of more than $4,050 and be claimed by you as a dependent. 
• Do you financially support them? You must provide more than half of your relative’s total support each year. 
• Are they a citizen or resident? The person must be a U.S. citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico. Many people wonder if they can claim a foreign-exchange student who temporarily lives with them. The answer is maybe, but only if they meet this requirement.
• Are you the only person claiming them as a dependent? You can’t claim someone who takes a personal exemption for himself or claims another dependent on his own tax form.
• Are they filing a joint return? You cannot claim someone who is married and files a joint tax return. Say you support your married teen-aged son: If he files a joint return with his spouse, you can’t claim him as a dependent.