Maybe, but you would have to take a look at the last paragraph regarding a married child. Not only could he not file with his wife, but if she is left owing taxes because she did not include him, that also prevents you from claiming him.
In general, to be
a taxpayer’s qualifying child, a person must satisfy four tests:
Relationship — the
taxpayer’s child or stepchild (whether by blood or adoption), foster child,
sibling or step-sibling, or a descendant of one of these.
Residence — has the
same principal residence as the taxpayer for more than half the tax year.
Exceptions apply, in certain cases, for children of divorced or separated
parents, kidnapped children, temporary absences, and for children who were born
or died during the year.
Age — must be under the age of 19
at the end of the tax year, or under the age of 24 if a full-time student for
at least five months of the year, or be permanently and totally disabled at any
time during the year.
Support — did not
provide more than one-half of his/her own support for the year.
If a child is claimed as a qualifying child by two or more
taxpayers in a given year, the child will be the qualifying child of:
- the parent;
- if more than one taxpayer is
the child’s parent, the one with whom the child lived for the longest time
during the year, or, if the time was equal, the parent with the highest
AGI;
- if no taxpayer is the child’s
parent, the taxpayer with the highest adjusted gross income (AGI).
Additional Rules
While the four qualifying child tests generally apply for the five
tax benefits noted above, there are some additions or variations for particular
provisions:
Dependent — a qualifying child must also meet these tests:
- Nationality — be a U.S. citizen or national, or a resident of
the U.S., Canada or Mexico. There is an exception for certain adopted
children.
- Marital status — if married, did not file a joint return for
that year, unless the return is filed only as a claim for refund and no
tax liability would exist for either spouse if they had filed separate
returns.
