Qualifying as your Dependent

Question 1

Step 1 - Do You Have a Qualifying Child (5 conditions)?

Answer 1

A qualifying child is a child who is your…

• Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (like a grandchild, niece, nephew, etc..)

AND

• was UNDER age 19 at the end of the tax year AND YOUNGER THAN YOU (or your spouse, if filing jointly) OR
• Any age and permanately and totally disabled

AND

• Who DID NOT provide over half of his/her own support for the tax year

AND

• Who is NOT filing a joint return for the tax year (or is filing a joint return for the tax year ONLY TO CLAIM a REFUND of withheld income tax or estimated tax paid)

AND

• Who lived with you for MORE than half of the tax year (also exceptions for time lived with you)

Question 2

Step 2 - Is Your Qualifying Child Your Dependent (3 Conditions?

Answer 2

• Was the child a US citizen, US national, US resident alien, or a resident of Canada or Mexico?
  
  • Has to be YES
• Was the child married?
• Could you, or your spose (if filing jointly), be claimed as a dependent on someone else’s tax return?
  
  • Must be NO
• You can claim child as dependent

Question 3

Step 3 - Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for other Dependents (4 Conditions)?

Answer 3

• DId the child have a SSN, ITIN, or adoption taxpayer ID number issues on or before the due date of your return (inlcuding extensions)? You can also answer yes if you are applying for an ITIN or ATIN for the child on or before the due date of your return, including extensions.
  
  • Must be YES for both credits
• Was the child a US citizen, US national, or US resident alien?
  
  • Must be YES for both credits
• Was the child under age 17 at end of tax year?​
  
  • If YES , continue to CHILD TAX CREDIT
  • If NO, you can only claim OTHER DEPENDENTS CREDIT for this chil
• Did the child have an SSN valid for employment issued before the due date of your tax return (including extensions)?
  
  • If YES, you can claim CHILD TAX CREDIT for this person
  • If NO, you can claim OTHER DEPENDENTS CREDIT for this child

Question 4

Step 4 - Is Your Qualifying Relative Your Dependent?

Answer 4

A qualifying relative is a person who is your…

• Son, daughter, stepchild, foster child, or a descendant of any of them (like a grandchild) OR
  
  • Brother, sister, half brother, half sister, or a son/daughter of any of them (niece, nephew) OR
  • Father, mother, or an ancestor or sibling of either of them (grandmotehr, aunt, uncle etc) OR
  • Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law OR
  • Any other person (other than your spouse) who lived with you ALL YEAR as a member of your household if you relationship didn’t violate local law (also can have exception to time lived with you)

AND

• Who WAS NOT a qualifying child for ANY taxpayer for the tax year
  
  • A taxpayer is someone who isn’t required to file a tax return or someone who only files for a refund of withheld income or estimated tax paid

AND

• Who had GROSS INCOME LESS than $4,300

AND

• For whom you provided over half of his/her support in the tax year
• Also remember that your qualifying relative cannot be married, or you or your spouse cannot be claimed as a dependent on somone else’s tax return

Question 5

Step 5 - Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?

Answer 5

• Did your qualifying relative have a SSN, ITIN, or ATIN on or before the due date of your return (including extensions) (You can also say yes if you are applying for ITIN or ATIN before the on or before the due date)
  
  • Must be YES
• Was your qualifying relative a US citizen, US national, or US resident alien?
  
  • Must be YES

Question 6

How is an adopted child treated?

Answer 6

• ALWAYS AS YOUR OWN CHILD (that is lawfully placed with you for legal adoption)

Question 7

What is considered a student for tax purposes?

Answer 7

• A child who during any part of 5 calendar months of the tax year was enrolled as a FULL TIME student at a school