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

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?

Solution Preview

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 ...

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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