Summary: Only Raul Should Access It. H&r Block Course

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• 3 Qualifying Dependents and Support

• 3.1 Qualifying Child- Basic explanation

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• What tests must a qualifying child meet?

  A qualifying child must meet the following tests:
  

  1. Relationship
  2. Residence
  3. Age
  4. Support
  5. Joint Return

• What is required in the relationship test for a qualifying child?

  The qualifying child must be:
  

  1. Son or Daughter
  2. Stepson or step daughter
  3. Brother or sister
  4. Step brother or step sister
  5. A descendant of such individual i.e grand children, nephews, nieces, a child who has been adopted or whose adoption is pending, a foster child

• What are the three test requirements taxpayers must meet to claim a dependent?

  • Taxpayer cannot be a dependent test
  • Joint Return test
  • Citizen/resident test

• What is the "Taxpayer is not a dependent test"?

  Taxpayer cannot claim any dependent if they or their spouse (if filing MFJ) could be claimed as a dependent by another taxpayer.

• What are the requirements of the residence test for a qualifying child?

  • The qualifying child must live with the taxpayer for more than half a year; temporary absences from the household due to special circumstances i.e illness are not considered.
  • Must be a U.S citizen or resident of the U.S, Canada, or Mexico.

• What does the Joint Return test state?

  The potential dependent is not filing a joint return.

• What is the age requirement for a qualifying child?

  • The child must be under the age of 19 years old or under the age of 24 years old in the case of a student during 5 months of the year or enrolled full time.
  • Younger than taxpayer (younger than 24)
  • Individuals who are disabled are not subjected to the age test.

• What is the Citizen/resident test?

  The taxpayer cannot claim a person as a dependent unless that person is a US citizen, U.S resident alien, US national, or a resident of Canada or Mexico.

• What is the support test for a qualifying child?

  To be a qualifying child, the child must:
  

  • Not be self-supporting him or herself
  • Cannot provide more than half of his or her income.
  • The parent should provide for the child.
  • No gross income test (Child could be a millionaire)

• What are the two types of dependents?

  1) A qualifying child
  2) A qualifying relative