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Exemptions and Dependents Summary

Below is the exemptions and dependents summary of what you have learned in the Chapter 3 of the Free Tax Course.

Rules for claiming an exemption for a dependent

  1. you cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
  2. you cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for tax refund and there would be no tax liability for either spouse on separate returns
  3. you cannot claim a person as a dependent unless that person is a US citizen, US resident, US national or a resident of Canada or Mexico for some part of the year
  4. you cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative
Qualifying Child
  1. The child must be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them
  2. The child must be
    • under age 19 at the end of the tax year
    • under age 2 and a full time student
    • any age if permanently and totally disabled
  3. The child must have lived with you for more than half the year
  4. The child must not have provided more than half of his or her own support for the year
  5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child
Qualifying Relative
  1. The person cannot be your qualifying child or the qualifying child of anyone else
  2. The person either:
    • must be related to you in one of the ways listed under Relatives who do not have to live with you or
    • must live with you all year as a member of your household
  3. The person's gross income for the year must be less than $3,400
  4. You must provide more than half of the person's total support for the year.

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