Do you have questions regarding claiming an ADULT as a dependent? Online examples only show me child questions. I don't want to start the process only to be disappointed.

[xmasbaby0 · Accepted solution]

When you claim an adult as a dependent, you get a $4050 personal exemption, which lowers the amount of your income that you are taxed on.  It is not a refund.  Unlike when you have a child as a dependent, there are not any other “refundable credits” like earned income credit that you can get for claiming an adult as your dependent.

[NiaW]

If the adult dependent is a qualifying relative, they can be claimed.

Tests to be a Qualifying Relative (& Unrelated Persons) (Must meet ALL of these tests to be a dependent)

1.  The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household. A person does not meet this test if at any time during the year the relationship between you and that person violates local law.

3. The person's gross income for the year must be less than $4,000 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 17, for full information.

https://www.irs.gov/publications/p17/ch03.html#en_US_2015_publink1000170876

** Worksheet for determining support

https://www.irs.gov/publications/p17/ch03.html#en_US_2015_publink1000171012