Topic 354 - DependentsIf you want to claim a dependency exemption for a person, all five of the following
dependency tests must be met:
The member of household or relationship test,
The citizen or resident test,
The joint return test,
The gross income test, and
The support test.
However, special rules apply to allow parents to claim the exemption for a kidnapped
child in certain circumstances. Refer to
Topic 357,
Tax Information for
Parents of Kidnapped Children, for more information.
The first test is the member of household or relationship test. To meet this test,
a person must either live with you for the entire year as a member of your household
or be related to you. The
Instructions for Form 1040A and
Instructions for Form 1040 list all relatives who meet the relationship test.
Your spouse is never considered your dependent. A person is not considered a member
of your household if, at any time during the tax year, your relationship with that
person violates local law. If a person was born or died during the year and was a
member of your household during the entire part of the year he or she was alive, the
person meets the member of household test.
The second test is the citizen or resident test. To meet this test, a person must
be a citizen of the United States, resident alien, or a resident of Canada or Mexico.
To find out who is a resident alien, refer to Topic 851, or refer to Publication 519.
The third test is the joint return test. Generally, you are not allowed to claim
a person as a dependent if he or she files a joint return. However, you may claim
a person who filed a joint return merely to claim a refund of tax. This exception
applies if neither the person nor the person's spouse is required to file a return
and no tax liability would have existed for either the person or the person's spouse
if each had filed a separate return.
The fourth test is the gross income test. Generally, you may not claim as a dependent
a person who had gross income of $3,050 or more for 2003. Gross income is all income
in the form of money, goods, property, or services that is not exempt from tax. There
are two exceptions to the gross income test. If your child is under age 19 at the
end of the year, or is a full–time student under the age of 24 at the end of
the year, the gross income test does not apply.
The fifth test is the support test. To claim someone as your dependent you generally
must provide more than half of that person's total support during the year. A special
rule applies to children of divorced or separated parents, or to children
of parents who have lived apart at all times during the last six months of the year.
Generally, the custodial parent is treated as the person who provides more than half
of the child's support. The noncustodial parent can meet this test if the custodial
parent releases his or her claim to the exemption on Form 8332 (PDF), or by a substantially similar written statement. Refer to Publication 501, Exemptions,
Standard Deduction, and Filing Information for more information.
You must include a valid social security number, individual taxpayer identification
number (ITIN), or adoption taxpayer identification number (ATIN) for each dependent
claimed on your tax return or the exemption will be disallowed. For more information
on the ITIN, refer to Topic 857 or refer to Publication 1915 (PDF).
For more information on the ATIN, refer to Publication 968, Tax Benefits for
Adoption.
For more information on dependents, refer to Publication 501, Exemptions,
Standard Deduction, and Filing Information, and Publication 929, Tax
Rules for Children and Dependents.