The rules for claiming dependents have changed in some respects for 2018. Please review the information below and verify your answers in the TurboTax interview.
You can claim a
child, relative, friend, fiancé, or other member of your household as a
dependent on your 2018 taxes as long as they meet either of the following sets
of requirements:
Qualifying child
- They are related to you;
- They aren't claimed as a
dependent by someone else;
- They are a U.S. citizen,
resident alien, U.S. national, or a Canadian or Mexican resident.
- They aren’t filing a joint
return with their spouse or are filing a joint return only to claim a
refund of withheld income tax or estimated tax paid;
- They are under the age of 19,
or 24 if a full-time student;
- No age limit for permanently
and totally disabled children.
- They live with you for more
than half the year (temporary absences from your home, while living at
school, still count as time living with you); and
- They didn't provide more than
half of their own support for the year.
A new requirement this year is that each qualifying child dependent must
have a Social Security Number, issued before the due date of your tax
return (including extensions) to be claimed for the Child Tax Credit.
Qualifying relative
- They don't have to be related
to you (despite the name).
- They aren't claimed as a
dependent by someone else.
- They are a U.S. citizen,
resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint
return with their spouse.
- They lived with you the
entire year.
- They made less than $4,150 in
2018.
- You provided more than half of
their financial support.
When you add someone
as a dependent, we'll ask a series of questions to make sure you can claim
them.
A new requirement this year is that each qualifying child dependent must have a Social Security Number
issued before the due date of your tax return (including extensions) or an ITIN or ATIN issued or applied for before the due date of your tax return (including extensions) to be claimed for the Credit for Other Dependents.
Note: Due to the Tax Cuts and Jobs Act of 2017,
you no longer receive a personal exemption for
your dependents. But there are other tax benefits, including the Child
Tax Credit and the new Credit for Other Dependents, you may be able to get when
you claim a dependent.
