June 4, 2019 2:27 PM
There are 5 tests that will qualify a child as a dependent as follows:
- Relationship: Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
- Residence: Must have the same residence for more than half the year.
- Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
- Support: Must not have provided more than half of their own support during the year.
- Joint Support: The child cannot file a joint return for the year.
There are 4 tests that will qualify a relative as a dependent as follows:
- They are not the “qualifying child” of another taxpayer or your “qualifying child”.
- Gross Income: Dependent earns less than $4,050 in 2016.
- Total Support: You provide more than half of the total support for the year.
- Member of Household or Relationship: The person (a friend, girlfriend, non blood relative) must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you.