Unfortunately, the IRS has a half-year rule for children living at home. I have included the IRS tests below where you can see their criteria for yourself. There are two tests, if your son does not pass the Qualifying Child test he may be able to pass the Qualifying Relative test where he would not have had to live in your household. Please note, if you claim your son as your dependent, he cannot file a tax return claiming himself. A parent may claimtheir child if they meet either the qualifying child orqualifying relative test as outlined below: Qualifying Child These 5 tests (all ofthem), will qualify a child as a dependent: Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew). Residence: They had to live with you in 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 of the year. They can be any age if they are totally and permanently disabled. Support: child did not provide more than half of their own support during the year. Joint Support: The child cannot file a joint return for the year. Qualifying Relative These 4 tests (all ofthem) will qualify a relative as a dependent: Not Qualifying Child: They are not your or another taxpayer’s “qualifying child” Gross Income: Dependent has to earn less than $4,050 in 2016. Total Support: You provide more than half of the total support for the year. Member of Household or Relationship: The person (a friend, girlfriend, non blood relative) 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 (mother, father, brother, sister, aunt, uncle, stepmother, stepfather, your child, stepchild, foster child, adopted child, etc) Note: this list is not all inclusive..

Question

Can I claim my son if he only lived with me January through May of 2016 and he entered the military in December of 2016. If so, how does that affect his taxes?

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June 1, 2019
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SeanE1

Employee

Unfortunately, the IRS has a half-year rule for children living at home. I have included the IRS tests below where you can see their criteria for yourself. There are two tests, if your son does not pass the Qualifying Child test he may be able to pass the Qualifying Relative test where he would not have had to live in your household. Please note, if you claim your son as your dependent, he cannot file a tax return claiming himself.

A parent may claim their child if they meet either the qualifying child or qualifying relative test as outlined below:

Qualifying Child

These 5 tests (all of them), will qualify a child as a dependent:

Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
Residence: They had to live with you in 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 of the year. They can be any age if they are totally and permanently disabled.
Support: child did not provide more than half of their own support during the year.
Joint Support: The child cannot file a joint return for the year.

Qualifying Relative

These 4 tests (all of them) will qualify a relative as a dependent:

Not Qualifying Child: They are not your or another taxpayer’s “qualifying child”
Gross Income: Dependent has to earn less than $4,050 in 2016.
Total Support: You provide more than half of the total support for the year.
Member of Household or Relationship: The person (a friend, girlfriend, non blood relative) 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 (mother, father, brother, sister, aunt, uncle, stepmother, stepfather, your child, stepchild, foster child, adopted child, etc) Note: this list is not all inclusive.

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