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Here is a list of our partners and here's how we make money. A tax dependent is a child or relative whose characteristics and relationship to you allow you to claim certain tax deductions and credits, such as head of household filing status, the Child Tax Credit, the Earned Income Tax Credit or the Child and Dependent Care Credit.
Determining whether someone is a tax dependent can be difficult. For all the details, check out IRS Publication To see the details, see our page about stimulus checks. For tax purposes, there are two kinds of dependents:. To claim a child as a dependent on your tax return, the child must meet all of the following conditions. This is the relationship test. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of any of those people.
This is the age test. One of these three things has to be true to pass this test:. The child was 18 or younger at the end of the year and younger than you or your spouse if you're married and filing jointly. The child was 23 or younger at the end of the year, was a student and was younger than you or your spouse if you're married and filing jointly. The child is over these age limits but is permanently and totally disabled, as determined by a doctor.
To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test: To meet the qualifying child test , your child must be younger than you and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year. There's no age limit if your child is "permanently and totally disabled" or meets the qualifying relative test.
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Tax Deductions for Real Estate. Tax Deductions for Retirement Savings. What Is a Dependent? Key Takeaways A dependent is a person who relies on someone else for financial support, and can include children or other relatives. Having a dependent can entitle a taxpayer to claim a dependency exemption on their tax return. Article Sources. Investopedia requires writers to use primary sources to support their work. A child is still considered to still be living with you during any period of time when you or the child is temporarily absent from the home due to school, business, military service, medical care, or vacation.
If a child was born or passed away during the tax year, they are considered to have lived with you all year if they lived in your home the entire time they were alive during the year. Any time in the hospital is considered a temporary absence. If a child was kidnapped during the year, they are still considered to have lived with you all year if law enforcement presumes the child has been been kidnapped by someone who is not a member of your family or the child's family.
Additionally, if, in the year of the kidnapping, the child lived with you for more than half of the part of the year before the kidnapping occurred, as long as the child is missing, they are considered to be living with you until the year of the child's 18th birthday or until the child is determined to be deceased.
Generally, if you meet the conditions above for caring for a child dependent, then your foster child may qualify as your dependent. Learn more about how the taxation implications of a foster child. Your daughter was 20 years old at the end of the year and was not married. She was a full-time college student during the year and lived in a dorm for most of the year.
She is your Qualifying Child and you can claim her as a dependent on your tax return. Since she has her own earned income, she would have to file her own tax return and indicate that she can be claimed on another person's tax return.
You do not report your dependent's income on your tax return. Your daughter was 18 years old at the end of the tax year and was married.
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