Who Can Be Claimed as a Tax Dependent?
Tax dependents can be either qualifying children or qualifying relatives.
Qualifying Child Criteria:
Relationship:
A child, step-child, adopted child, foster child, brother or sister, half-brother, half-sister, step-brother, step-sister or a descendent of any of them.
Age:
Under age 19 at the end of the year and younger than the Tax Filer (or Tax Filer’s spouse, if filing jointly);
A student under age 24 at the end of the year and younger than the Tax Filer (or Tax Filer’s spouse, if filing jointly); or
Permanently and totally disabled at any time during the year, regardless of age.
A child must have lived with the Tax Filer for more than half the year.
The exceptions are:
Temporary absences: Illness, education, business, vacation or military service.
Death or birth of a child: A child who was born or died during the year is treated as having lived with the Tax Filer more than half the year if the Tax Filer’s home was the child's home more than half the time child was alive during the year.
Kidnapped child: A child who is considered kidnapped may be claimed as a qualifying child if the following statement is true:
The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the Tax Filer’s family or the child’s family.
Issued September 19, 2014