For tax years through , the Tax Cuts and Jobs Act of TCJA suspends the personal and dependent exemptions by reducing the exemption amount to zero. That means taxpayers can no longer take a tax deduction for dependent exemptions. However, if someone does qualify to claim you as dependent, they might qualify for a different tax benefit such as a child tax credit or credit for other dependents.
This amount is zero in tax years through However, you must determine if you are eligible to take the personal exemption. A lot of people wonder if you can claim adults as dependents. You may be a qualifying relative dependent if you:. If you meet all of these criteria as a qualifying child or qualifying relative, you are a dependent.
Note: The personal exemption amount is zero in tax years through However, there are other items on your tax return that are tied to whether you are eligible to take a personal exemption. If your parents claim you as a dependent on their taxes, they claim certain tax benefits associated with having a dependent.
Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, adopted child or an offspring of any of them.
Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age There is no age limit if your child is permanently and totally disabled. Do they live with you? Your child must live with you for more than half the year, but several exceptions apply. Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
Are you the only person claiming them? This requirement commonly applies to children of divorced parents. These rules establish income, parentage and residency requirements for claiming a child. Qualifying relative Many people provide support to their aging parents. About 30 types of relatives are on this list. We figure it out for you The inclusion of qualified dependents on your tax return is one of the best tax benefits available. Frequently asked questions Can I claim my child as a dependent if she has a part-time job?
Yes, as long as the child does not provide more than half of their own support and meets other criteria noted above. I support my year-old sister-in-law. Is she qualified to be counted as a dependent on my tax return? A qualifying child must be related to you, but they do not have to actually be your child. A child whom you legally adopt is always considered your child. If you adopted a child who is not a U.
If a child was placed with you for a pending legal adoption, they are considered to be your adopted child for the purposes of claiming a dependent. See the qualifying child requirements OR answer a few simple questions on our DEPENDucator tax tool below to find out if you can claim a qualifying child dependent!
Find out if your child is a dependent now! If someone meets the IRS requirements to be your qualifying relative, you may claim them as a dependent. A qualifying relative does not have to actually be related to you, as long as they lived with you all year and they meet other requirements. Answer a few simple questions and the tool will have your answer if you can claim a qualifying relative dependent! Find out if your relative or other person is a dependent now!
Generally, only one taxpayer or married couple filing jointly may claim any one person as a dependent. The tax benefits for claiming a dependent cannot be split, unless it is detailed in a divorce decree. These general rules apply to everyone. Additionally, the person you're claiming must meet all the requirements to be your qualifying child or qualifying relative. Children and relatives can qualify as tax dependents—but their definitions are broader than you may suspect. In addition to your birth child or an adopted child, your foster child, siblings, half-siblings and step-siblings along with all the siblings' descendants can be qualifying children.
And your son-in-law, mother-in-law, parents, grandparents and in-laws could all be qualifying relatives. A person doesn't even need to be a relative to count as a qualifying relative. A girlfriend, boyfriend or roommate could be your dependent as long as the person is a member of your household for the entire year and meets all the other requirements. The IRS' Publication 17 , chapter 3, has a complete list of which relationships can qualify someone as a child or relative for dependent purposes.
In addition to the relationship requirement, the qualifying child or qualifying relative has to pass a series of "tests. The rules for who can claim a qualifying child can get fairly complex when both parents can claim the child as a dependent but they aren't married, or they file their tax returns using the married filing separately status. Some parents switch off, letting one person claim the child one year and the other parent claim the child the next.
The IRS also has an official series of tiebreaker rules see page 30 of Publication 17 to determine who can claim the child if you can't come to an amicable agreement. If working through all the tests sound like too much work, you could also try the IRS' interactive tool , which can help you determine if you can claim someone as a dependent.
Whether you're claiming a child or relative as a dependent, let the tax season also be a reminder about the importance of keeping your personal information secure. Unfortunately, identity theft and the tax season can go hand-in-hand, as thieves may try and claim your tax refund for themselves.
Some scammers may even go after children's personal information and attempt to take out a loan or open a credit card in the child's name. Experian offers a credit report check for minors that lets you see if your child has an Experian credit file.
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