Where do I enter the Qualifying Relative information and what are requirements?

[mievans82]

Is there a cut off if I file my 4 kids and my mom? My mom is 61, stayed with me all year has no income not disabled also I have 4 kids that I will be claiming is there a cut of on this if you've already reached the limit of claiming your kids?... Basically if my mom qualifies can I claim her and my 4 kids and get credit for both of them.

[xmasbaby0 · Accepted solution]

The "limit" you may be thinking of is 3 children for receiving earned income credit.  But you can claim all 4 of your children as dependents; if they are all under the age of 17 you may get the child tax credit for each of them.  And if you supported your mother, you can claim her as a qualified relative in order to get the $500 credit for her.  Dependents are entered in My Info.  You need everyone's date of birth and Social Security numbers.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2018 taxes as long as they meet the following 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, national, or a Canadian or Mexican resident.

• They aren’t filing a joint return with their spouse.

• They are under the age of 19 (or 24 for full-time students).

? No age limit for permanently and totally disabled children.

• They live with you for more than half the year (exceptions apply).

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.  (Social Security does not count)

• You provided more than half of their financial support. More info

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.

Related Information:

• Does a dependent have to live with me?

• What does "financially support another person" mean?

• Can I claim a newborn baby?

[Hal_Al]

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test.

Only a QC qualifies a taxpayer for any refundable tax credits. So, if your tax has already been reduce to zero, by the credits for your 4 kids, claiming your Mom will not get you anything else. Otherwise, your mom, as a dependent, would qualify you for another $500 tax reduction (tax credit).

Prior to 2018, dependents (QC or QR)  qualified you for a $4050 exemption (deduction from income) before tax was calculated. This is no longer the case. For a QC, the deduction was in addition to the credits