General Rule: You are allowed one exemption for each person you can claim as a dependent for $3,650/ taxable year. (You can claim an exemption for a dependant even if your dependant files a return). For more information, please see a Seattle Tax Attorney.
Note: the term dependant means a: 1) qualifying child, or qualifying relative
You can claim an exemption for a qualifying child or relative only if these three tests are met:
1) Dependant taxpayer test – you are claimed as a dependant by another, you cannot claim anyone else as a dependent
2) Joint Return test- you cannot claim a married person as a dependant if he/ she files a joint return
3) Citizen/ Resident test- person claimed must be a US Citizen or US resident alien.
Qualifying Child Tests that must be met:
1) Relationship – child must be son, daughter, stepchild, foster child or a descendant of any of them
2) Age- under the age of 19 at the end of the year
3) Residency- must have lived with you for more than half the year
4) Support- child must not have provided for more than half his/ her support
5) Jt. Return- child is not filing a jt. return
6) You must be entitled to claim the child
Qualifying Relative Test:
1) The person cannot be your qualifying child or qualifying child of another
2) Person must live with you all year as a member of your household or be ‘related to you’ (up to aunts / uncles and in-laws)
3) Person’s gross income must be less than 3,650
4) You must provide for more than half the persons total support
For more information, please consider seeing a Kirkland Tax Attorney.
Weitz Law Firm, PLLC
5400 Carillon Point, Building 5000
Kirkland, WA 98033