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Rules of US Taxation for Claiming Dependents on Individual Income Tax Returns

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Answer the following nine questions regarding claiming dependents:

1. What is the age limitation for a student and a non student?
2. What is the income limitation for a dependent?
3. Who is a qualified child?
4. Who is a qualifying relative?
5. Can a married child ever be claimed as a dependent?
6. How do multiple support agreements work?
7. Does the death of a dependent change the deduction?
8. What about a missing or kidnapped child?
9. Must a dependent live in the taxpayer's home?

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Solution Summary

This solution looks at the qualifying rules for claiming dependents on your income tax return in the United States in 563 words.

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1. What is the age limitation for a student and a non student?

An individual must be under the age of 19 at the end of the year to qualify as a dependent. A student must be under the age of 24 at the end of the year, and must have been a full time student enrolled for at least five months in a qualified educational institution.

2. What is the income limitation for a dependent?

For a parent to claim a child as a dependent, the parent(s) must provide more than one half of the total support for the child. Scholarships received by a student are not considered in the calculation of support. Support includes not only direct expenses for a dependent but also a pro rata share of housing, transportation and other general expenses.

3. Who is a qualified child?

The definition of a qualified child consists of five requirements and all must be met for an allowable deduction.

The child must pass the relationship test by ...

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