Import from Wordpress & Xanga: 3/24/2013

There are 5 test that will qualify a child as a dependent as follows:

Relationship – Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these(grand or nephew).
Residence – Must have the same residence for more than half the year.
Age – Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
Support – Must not have provided more than half of their own support during the year.
Joint Support – The child cannot file a joint return for the year.

There are 4 tests that will qualify a relative as a dependent as follows:

They are not the “qualifying child” of another taxpayer or your “qualifying child”.
Gross Income – Dependent earns less than $3,700 TY 2011 and $3,650 TY 2010.
Total Support – You provide more than half of the total support for the year.
Member of Household or Relationship – The person must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you see IRS Publication 501 for a list of qualifying relatives.

Many taxpayers are surprised to find they may be able to claim a boyfriend, girlfriend, domestic partner, or friend as a qualifying relative if:

They are a member of your household the entire year.
The relationship between you and the dependent does not violate the law (you can’t still be married to someone else. Also check your individual state law. Some states do not allow you to claim a boyfriend or girlfriend as a dependent even if your relationship doesn’t violate the law).
You meet all the other criteria for “qualifying relatives” (gross income and support).

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