there are two classes - qualifying child and qualifying relative - here are the rules
can't claim as a dependent anyone who has filed their own return properly claiming a dependent
qualifying child
1) related to you
2) under 19 at end of year and younger than you or spouse if MFJ or
under 24 at end of year and a full time student (enrolled in a qualifying school during any part of 5 calendar months in the year and younger than you or spouse if MFJ
3) child must have the same principal residence as taxpayer for more than 1/2 the year (temporary absences like away at school are ignored
4) the child did not provide over 1/2 their support
5) didn't file a joint return, exception if filed joint return to get taxes paid in when there was no tax liability
6) not claimed by a taxpayer with a higher priority under the tie breaker rules
now lets say all # 6 doesn't apply and all 5 of the tests aren't met then you have to check to see if person is a qualifying relative by meeting these 3 tests ( relative is a misnomer)
1) member of household - lived in your household all year except for temporary absences or be related
2) gross income under $4,200 for 2019
3) you provided offer 1/2 person's support.
