Who Can I Claim as a Dependent for This Tax Year?
That is one of the trickiest questions when it comes to preparing your taxes. It’s so difficult because the nature of families has changed so much. Back in the days before divorce was as common as it is today, claiming a dependent was easy. Two parents meant one married filed jointly return that claimed all the children. Today, just having the parents separated and filing two returns can mean audits if you’re not careful!
It’s also important to make sure you’re claiming every dependent you can. If this recent economic crisis has taught us anything, it’s that it’s very important to get your taxes right so you get the largest refund you’re entitled to. Last year, the average tax refund was nearly three thousand dollars according to the IRS. Who wouldn’t want an extra $3,000 to help with bills this year?
So, let’s discuss how the rules have changed and who you can claim as a dependent for the tax year 2010.
Qualifying Dependents
By definition, a dependent is someone who is a qualifying child or qualifying relative, which by definition makes it only possible for that dependent to appear on one tax return. When it comes to deciding if someone is a qualifying child or relative, qualifying child takes precedence if the individual satisfies all the requirements..
Qualifying Child
To be considered a qualifying child, you need to satisfy four criteria – relationship, residence, age, and support. On relationship, the child must be your child, step child, adopted or foster child, brother or sister, or a descendant of one of these (so nephews count too). They must live with you for more than half the year (residence) and be under the age of nineteen unless they are in college, then the age limit rises to twenty four. The age restriction is removed if they are totally and permanently disabled. Finally, you must provide more than half of his or her financial support during the year.
Qualifying Relative
To satisfy the requirements to be a qualifying relative, there are six requirements. First, they can’t be a qualifying child. They have to earn less than the personal exemption amount during the year, which for TY2010 was $3,650. You must also provide more than half of the total support. If they are married, they cannot file a joint return with their spouse (this would be double counting). They must be related to you in some way (the laundry list includes every conceivable familial relationship you can think of) or live with you for the entire year. Finally, they have to be a citizen or resident alien of the United States, Canada, or Mexico.
As you can see, many of the rules exist so that one dependent cannot be claimed on two returns.
Finally, we leave with this word of warning. This is also one of the areas where being accurate is crucial. If you claim someone who is already being claimed by another taxpayer, you’ll get audited regardless of which tax bracket you’re in. This makes it especially important for divorced parents to communicate with one another.
Have product questions? We have your answers.
Hello, a few weeks ago I tried filing my taxes online and they were rejected. It stated that my dependent was already used by someone else, which is her dad. I normally claim her every year and she lives with me 90% of the time so i don’t understand why he would just claim her. Also as of sept 2012 he no longer gives me child support (350.00 a month and he makes almost 6,000 a month) What do I do? Can I still claim her even though I was on unemplyment. Please help. Thank you.
Hi Marie – Only one person can claim a dependent. If you believe it should be you, then I would recommend you mail your tax return and claim her. Attach a letter of explanation of the situation (including whether or not you have custody and the time she lived with you). The IRS will make the determination. This link has some good information on dependents that may be helpful http://turbotax.intuit.com/support/iq/About-your-Dependents/Who-Is-A-Dependent-/GEN12426.html Thanks, Karen
HI,
My daughter got married in June 2012. We paid for her tuition in January of 2012. She is 28. Can we claim her as our dependent. She was in F-1 visa. She got married to US citizen. She stayed with us till the end of August 2012.
Can our son in-law lawfully ask us to show him the original tax return and the amended one.
Hi Adrian – I am not an attorney, but I can’t see why you have any obligation to show your tax returns to anyone you don’t want to show them to. This link has the basic criteria for a dependent. http://turbotax.intuit.com/support/iq/About-your-Dependents/Who-is-a-dependent-/GEN12426.html The main issues would be her marriage, and if she earned over $3,800. Thanks, Karen
I have the same problem as chanchan, but it still wouldnt let my bf/the father of my child claim her also, its asking for a form, but we arent married. please help so we could get out taxes out the way, it really doesnt matter who claims our daughter just as long one of us can.
I have two children from my current boyfriend. Me and my boyfriend are not married yet. We agreed that he will be claiming our kids as he earn more income than me. But I’m little confuse whether to add my kids while preparing my tax return. When filing my tax return on turbotax online, it asked if i have children or financially support another person, and of course i answered yes. Then it goes to a question who do i support? the selection include “my child” and “i don’t support anyone”. I support my kids but like I said my boyfriend is claiming them on his tax return. In the end of the questionnaires, it said that my two kids were “nondependent”. Is this “nondependent” mean that I’m not claiming them but still shows that i have kids? Or should i not even add them at all? I would be lying if I answer no when it asked if i have children. Please help.
Hi Chanchan – It appears they are not being included as your dependents on your return. The question is whether or not your boyfriend qualifies to claim them. The rules can be quite complex when it comes to unmarried parents. If you all live together, it is quite easy especially if he provides more than half of their support (and is the major income provider). The children must live with him more than half the year. See this link Who is a Dependent? http://turbotax.intuit.com/support/iq/About-your-Dependents/Who-Is-A-Dependent-/GEN12426.html Hope that helps. Karen
My sister is 30 and lives with me and has no income and i pay for everything. Can i claim her as a qualifying relative?
Yes you can.
I am claiming my mother and brother as my dependents, but my brother got a scholarship. Do I have to add that as my income??
Hi JooJoo,
No you would not add that as income. The scholarship should have gone toward his education.
Thank you,
Lisa Greene-Lewis
I have lived with my grandparents all year with no rent, I am 20 yrs old, and a recovering addict with a perscription for it. Can my grandparents claim me as a dependant or relative? If so,How?
The mother of my child was married in the beginning of September last year. To my knowledge she has not worked this year but she and her husband are filing jointly. We share joint custody of our child and the schedule of evenings spent at each other’s residence is split evenly across the board. Would they qualify to claim my child as a dependent seeing that the husband has given support for less than half the year? I have already filed and received my return claiming my child as my dependent. Is there a potential for an audit? Thank you.
Can I claim my 19 year old daughter as a dependent when she is a college student but worked a summer job and now has her own W2 to file?
My wifes parents are coming from another country. It seems that they will be receiving their social security numbers before the tax deadline.
We’ve been supporting them financially for the entire year.
I cannot find in any publications or tests that says they have to have been a U.S. resident for the tax year to be claimed as dependent.
Could we get audited if we claim them as dependents?
Hi James -
They have to be US Citizens or residents…or a resident of Canada or Mexico. If not, you can’t claim them on your US tax returns. Here’s a link on dependents that may help you out. http://turbotax.intuit.com/support/iq/About-your-Dependents/Who-is-a-dependent-/GEN12426.html
Thanks,
Karen
I moved into a new apartment with a roommate in April of ’12, and I provided most of their financial support for the rest of the year; am I ineligible to claim them as a dependent because we did not live together for the entire tax year?
That’s right — You can only claim a non-relative if they lived with you the entire year. This link has more details: http://turbotax.intuit.com/support/go/GEN12426 –Christopher
Can I claim my sister and her tuition fees if my parents dont claim her but they’re the ones who write the checks for her tuition fees? Or can I just claim my sister and not her tuition fees. Thank you.
Hi, I have a question. Can I claim my sister and her college tuition fees if my parents don’t claim her and even if they wrote the checks for her tuition fees? Or can I claim her and then my parents claim her tuition fees? and what will happen if I claimed her and not the tuition fees? I made close to 21 K last year working part time and her tuition after financial aid was 10 k for a year. Note she also lived on campus last year. Thank you.
Can I claim my grandson? His mother and father are not married and they are not claiming him and I take care of him more then 9 months out of the year.
Hi Michelle –
You may be able to claim him. You did say his parents are not claiming him. There are some rules though. Such as, he must be a US citizen/resident alien, or a resident of Canada or Mexico. You didn’t say his age, but he must have no more than $3,800 in gross income…and receive more than half of his support from you.
Here is a link that explains more detail about dependents that may help. http://turbotax.intuit.com/support/iq/About-your-Dependents/Who-Is-A-Dependent-/GEN12426.html
Also, the TurboTax software does a great job of determining whether or not someone is your dependent. I’d suggest you go through the Dependent Interview screens and that should help you out too.
Thanks,
Karen
I want to know can i file a child that I haven`t file but my husband let her uncle carry her.
Hi Sandra,
You cannot claim the child if her uncle claimed her in the same tax year. Only one person can claim a dependent at a time.
Thank you,
Lisa Greene-Lewis
Can you earn too much money to claim your children that are living with you full time as dependents?
My wife and I have been filing married fililng jointly the past 5 years, and both of us were working. We both made our tax exemption to be 1. Starting this May, my wife stopped working. So, my question is, do I now change the tax exemption to 2? Is there something that I do to report that, she only worked half a year?
Hi Chris,
It is possible that you can change to 2 exemptions. Without seeing your total income and deductions I can’t give you a definite answer, but you can use our W-4 salary calculator to figure out your exemptions http://turbotax.intuit.com/tax-tools/
Once you have figured them out you will have to fill out a Form W-4 for your employer.
Please note, our W-4 salary calculator is not updated for TY 2012 yet, but you can still use it as a guide.
Here is another blog to help you http://blog.turbotax.intuit.com/2012/05/21/smart-financial-moves-to-make-after-filing-your-taxes/
Thank you,
Lisa Greene-Lewis
blog.turbotax.intuit.com
My mother and I co-owned a home last year together. We had a falling out at the end of the year and went separate ways and are working on selling the house this year. She babysat some, cooked dinner and did homework with one of my daughters, and helped my oldest daughter with a few of her wants, but I do not feel she can state she paid for more then half of their living expenses. We have lived together for 12 years and she has never done this until now. Nothing else has changed about our situation except that she is now angry with me because of our falling out. My question is, I went ahead and filed my taxes be mail and expect the IRS to return and request documentation from both of us. Will they issue my return and then contact us in six months, or will they hold my return until the correct person is shown? I even have two divorce decrees that state I file the children as my dependents. Also, what does the IRS usually ask you to provide to prove you are the correct person claiming them. And one last question, is there any reason that she could legitimately state she was their provider? She lived downstairs and often wanted them to spend time with her, I did work a lot but it was some volunteer work however I provided a babysitter when away for work in the evenings, She worked a full-time job and did often keep groceries at her place for the kids as well, but that was by choice and not by need. I think she got very bad advice but I still do not know what to expect, and was hoping to get my refund soon. I also paid for audit defense before this info became apparent, will they be helping me with this issue? Thanks!
Hi Jillian,
For you, your children would be considered your “qualifying children” if they are under age 19 or under age 24 if full-time students and when your mother tries to claim them they would be considered her “qualifying relatives”. There are differences between the two qualifications when you talk about the support test:
-”Qualifying Children” – Cannot supply over half of their own support in order for you to claim them.
-”Qualifying Relatives” – The taxpayer must supply over half of their support in order to be able to claim them.
The IRS will follow the support test and who they lived with the most, which it sounds like you. In addition, your divorce decree which shows you can claim your children as a dependents, will most likely carry more weight.
In order to figure out the support test, you would need to add up all of their living expenses: Food, shelter, clothing, etc.- if they did not provide over half of the support, you would meet that test.
Please see this additional blog for more info:
http://blog.turbotax.intuit.com/2011/11/07/who-can-i-claim-as-a-dependent/
Thank you,
Lisa Greene-Lewis
CAN I CLAIM MY WIFE AS A DEPENDENT IF SHE IS ON UNEMPLOYMENT FOR THE ENTIRE YEAR? I’M PRESENTLY ON DISABILITY
Hi Steven,
You cannot claim your wife as a dependent, however when you file married filing jointly you will get an exemption of $3,700 for her.
Thank you,
Lisa Greene-Lewis
I PAID FOR MY DAUGHTERS COLLEGE TUIITION WHERE AND HOW DO I CLAIM THAT I HAVE A 1098T FORM AND IT 0NLY HAS AN AMOUNT IN BOX 5 WHEN I ENTER THAT IT TAKES THE CREDIT AWAY SHE GRADUATE IN MAY OF 2011
Hi Michelle,
If it only shows an amount in box 5 it is showing your daughter received a scholarship or grant, which is why the credit is being taken away.
I hope this helps you.
Thank you,
Lisa Greene-Lewis
if my husband did not work for year 2011 and did not get any unemployment can i claim him as a dependent? if so, do i file married separate?
Hi Noel,
You cannot claim a spouse as a dependent, you can, however receive a personal exemption of $3,700 for him if you file married filing jointly.
Thank you,
Lisa Greene-Lewis
Our daughter is 24, still lives at home and is in her final year of school. She does not work. Can we claim her as a dependent on our taxes this year?
Hi Sandy,
You could claim your daughter as a dependent under the guidelines for a “Qualifying Relative” as long as you provided over half of her support and she did not make over $3,700 in TY 2011. She would not be considered as your “Qualifying Child” as she has to be under 24 if she is a full-time student.
Thank you!
Lisa Lewis
I was just married July 22, 2011 My husband is retired from the Army and gets a pension and a little bit from disablity, his total about is 1,500.00 a month, Will I beable to claim him as one of my dependants now? he does not work at all.
Hello,
First of all let me apologize. I responded to your comment in September, but we are making enhancements to the blog and some responses did not post.
Unfortunately, you cannot claim a spouse as a dependent. If you claim married filing jointly, you will get a personal exemption for both of you.
For more information, please see Publication 501 for more information http://www.irs.gov/publications/p501/ar02.html
I hope this helps you!
Thank you,
Lisa Lewis
can I claim college tuition that I hafe pave for my grandchild.
Hi Debbie,
You can claim your grandchild’s college tuition under the education credits(American Opportunity Credit or Lifetime Learning Credit) only if he or she is claimed as dependent on your tax return. Even if your grandchild paid their own tuition for college, if you claimed them as a dependent, you would be eligible to take the tax credit. On the other hand, if their parent claims he or she as a dependent on their return, then they are eligible for one of the tax credits even if you paid the tuition. In addition, who ever is eligible for the tax credit must also meet income requirements and the student, college, and expenses must be also meet special requirements. Please see our FAQ regarding education credits at http://turbotax.intuit.com/support/iq/Education/Education-Credits-Available-for-2010-Tax-Filing/GEN80424.html.
Please note, the dependency rules are different if you are eligible under the Tuition and Fees Deduction.
Please click here for for information http://turbotax.intuit.com/support/iq/TurboTax-Topics/Tuition-and-Fees-Deduction/GEN80421.html
Hope this helps you!
Lisa Lewis