There are a number of requirements to claim dependents.
See Publication 501, Dependents, Standard Deduction, and Filing Information, for more information.
You can't claim a person as a dependent unless that person is your qualifying child or qualifying relative.
1. The child must have lived with you for more than half of the year.
2. The child must not have provided more than half of his or her own support for the year.
3. The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
If the child meets the rules to be a qualifying child of more than one person, generally only one person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person, later, to find out which person is the person entitled to claim the child as a qualifying child.
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