Since your son was born in August make sure that you answered that he lived with you all year in TurboTax (dependent section). Although, he only physically started living with in August the IRS considers that he lived with you all year because he is a newborn. Use the option the Whole Year instead of reporting the number of months that your son was physically living in the home.
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Additionally, make sure that your son meets and can pass the following criteria:
A dependent must be your “qualifying child” or “qualifying relative” and meet specific tests in order for you to claim them.
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.
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