eC5

1. Taxes and
Dependents
Who can I claim?

2. Why Claim a Dependent?
• A person can only be CLAIMED ONCE as
a dependent! This means you can’t claim
yourself if your parents are claiming you.
AND you can’t claim your pets.
• For each dependent you can deduct
$3,900 from your federal taxable
income, which is likely to reduce
your taxes.
• (The $3900 deduction may change.)

3. A child you support is a
“qualifying child”
• To be a qualifying child, the child doesn’t have to be your
biological child, but must be related to you, such as a
stepchild, adopted child, brother, sister, niece, nephew – you
get the idea.
• The child has to be under age 19 unless permanently and
totally disabled. An exception to this rule lets you claim an
exemption if the child has been a full-time student for at least
five months of the year and is under the age of 24.

4. A child you support is a “qualifying child.
• The child must be dependent and not-self
supporting, must live with you unless living with
the other parent in the case of divorce or
separation or temporarily absent, such as being
away at school.
• The child must be a US citizen, US national or a
resident of the United States, Canada or Mexico
during the year.
• And finally, you have to list the child’s
social security number on your tax return.

5. Relatives you support – parents, grandparents, an uncle.
You may claim them as a dependent
if they pass these 3 tests.
1. The person must either be a relative or a member of your household. The category of
relatives is broad, and includes:
• your child, adopted child, step child, foster child, or their descendants, such as your
grandchild descendant of any of them (for example, your grandchild) if they are not
considered your “qualifying child”
• your brother, sister, half brother, half sister, stepbrother, or stepsister, or their
descendants
• your father, mother, stepfather, stepmother, grandparent, or other ancestor
• a brother or sister of your father or mother, or
• your son-in-law, daughter-in-law, father-in-law, mother-in-law,
brother-in-law, or sister-in-law, but only while the marriage exists,
not after it ends in death or divorce.

6. Qualifying relatives: 3 tests continued….
• 2. The person’s taxable income
must be less than $3,900 (this
goes up every year).
• 3. You must pay for more than
half the person’s support during
the year, unless the person is
supported by several people who
all agree in a multiple support
agreement that you can claim the
exemption.