Summary

A taxpayer cannot claim person as a dependent if that person can also be claimed as a dependent on another return.

To claim a person as a dependent, all of the dependency tests must be met for either a "qualifying child" or a "qualifying relative."

A qualifying child: must be younger than you (or your spouse if filing jointly); cannot file a joint return unless filed only as a claim for refund; cannot be claimed as a qualifying child on another person's form unless special requirements are met; can and is claimed as an exemption on your tax form.

The term "dependent" means a "qualifying child" or a "qualifying relative."

A. To claim a dependent as a qualifying child, all of the qualifying child dependency tests must be met:

• Dependent Taxpayer Test
• Joint Return Test
• Citizen or Resident Test
• Relationship Test
• Age Test
• Residency Test
• Support Test

B. To claim a dependent as a qualifying relative, the person must meet the following tests:

• Dependent Taxpayer Test
• Joint Return Test
• Citizen or Resident Test
• Not a Qualifying Child Test
• Member of Household or Relationship Test
• Gross Income Test
• Support Test