IRS Requirements for Dependents

IRS Requirements for Dependents

Dependents must be either your qualifying child or a qualifying relative. Here is an overview:

A qualifying child must meet all six of the following conditions:

• Relationship: The person must be your child, stepchild, foster child, adopted child, brother, sister, stepbrother, stepsister or a descendent of one of these (for example, grandchild, niece or nephew.)
• Residence: The person must live in your home for more than half the year. If he or she is temporarily absent, that still counts as time living in your home. A temporary absence could be time spent at college or boarding school, or time away for medical care, military service, or juvenile detention. Different guidelines apply for children of divorced or separated parents.
• Age: The person must be age 18 or under at the end of 2021, or a full-time student age 23 or under. If the person is disabled, there is no age limit.
• Support: The person cannot provide more than half of his or her own support.
• Nationality: The person must be a United States citizen; or a resident or national of the U.S., Canada or Mexico. An adopted child that is not a US citizen or resident of the US, Canada, or Mexico must live with you for the entire year.
• Marital status: Generally, a dependent cannot file a joint tax return with a spouse. The only exception is when the dependent files a joint return only to get a return of taxes paid (no tax credits received) and, if separate returns filed, neither dependent nor spouse would have a tax liability. Special rules apply for children of qualifying widow parents

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Dependents Who Were Born and or Passed Away in 2021

A dependent who was born or passed away during the year is considered as having lived with you all year so long as your home was their home when alive. Stillborn children cannot be claimed.

A qualifying relative must meet all five of the following conditions:

• Relationship: The person must live in your home for the entire year (be a “member of your household”) or be related to you.
• Gross Income: Generally, it must be less than $0 (not including Social Security or welfare.) Special rules apply for children of qualifying widow parents.
• Support: Generally, you must provide more than half the person’s support. Special rules apply for children of divorced or separated parents or children receiving support from two or more people.
• Marital status: Generally, a dependent cannot file a joint tax return with a spouse. The only exception is when the dependent files a joint return only to get a return of taxes paid and, if separate returns filed, neither dependent or spouse would have a tax liability. Special rules apply for children of qualifying widow parents.
• Nationality: The person must be a United States citizen; or a resident or national of the U.S., Canada or Mexico. An adopted child that is not a US citizen or resident of the US, Canada, or Mexico must live with you for the entire year.

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