If you can be claimed as a dependent on someone else’s 2020 tax return, then you cannot claim a dependent on your tax return. You are also not eligible for the third Economic Impact Payment.
The third payment includes up to an additional $1,400 for each dependent you claim on your 2020 tax return (or your 2019 return if a 2020 return has not been filed or processed) with a valid SSN or Adoption Taxpayer Identification Number issued by the IRS. A valid SSN for the third Economic Impact Payment is one that is issued by the Social Security Administration before the due date of your tax return (including an extension to October 15 if you request it).
A child is your qualifying child if the following conditions are met:
- Relationship to the individual who’s eligible for the payment: The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, grandchild, niece, or nephew).
- Child's age: The child was:
- under age 19 at the end of the tax year,
- under age 24 at the end of the tax year, a student, and younger than you, or
- any age and permanently and totally disabled.
- Child's citizenship: The child’s a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
- Child's residency: The child lived with you for more than half of the tax year.
- Support for child: The child didn’t provide over half of his or her own support for the tax year.
- Child's tax return: The child doesn’t file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid).
A person is your qualifying relative if the following conditions are met:
- The person can't be your qualifying child or the qualifying child of any other taxpayer.
- The person either is related to you in one of several ways or lived with you all year as a member of your household (and your relationship must not violate local law).
- The person is a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
- The person's gross income for the year must be less than $4,200 for 2019 tax returns or $4,300 for 2020 tax returns. (Exceptions exist if the person is disabled.)
- You must provide more than half of the person's total support for the year. (Exceptions exist for multiple support agreements, children of divorced or separated parents, and parents who live apart.)
- The person doesn’t file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid).
