Generally, your children for whom your provide support and a home qualify as your dependents. However, you may find yourself in a situation where your dependents do not fall into this category. In those cases, the IRS has devised the following five tests to determine if you can claim the person as a dependent on your 2019 return:
- Citizenship
To qualify for an exemption your dependent must either be: - a US citizen,
- a resident of the US, Canada, or Mexico for part of the year
- a legally adopted foreign child who now resides in the US, or
- an adopted child living with you the entire year in a foreign country.
- Relationship
To qualify for an exemption your dependent must either be: - a relative or
- a member of your household for the entire year.
- Joint Return
To qualify for an exemption your dependent can NOT file a joint return with a spouse. - Gross Income
To qualify for an exemption your dependent can NOT have a gross income of more than $4,150 (exceptions apply). - Support
To qualify for an exemption your dependent must receive more than one-half of his/her total support from you.
Your child must have a valid social security number (issued before the due date of your return or extension) to be claimed as a qualifying child for the child tax credit or additional child tax credit.
You can use the IRS interactive tool to assist you in determining who you can claim as a dependent on your tax return. Visit the IRS website by clicking here.